Dollar v. Commissioner
United States Board of Tax Appeals
Decedent and his wife orally agreed that all property owned or to be acquired by either should be community property. Held, the income from that property may be reported one-half by each spouse in the taxable years.
1Opinion of the Court
ESTATE OF J. HAROLD DOLLAR, DECEASED, ROBERT DOLLAR, II, AND KEITH R. FERGUSON, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
AGNES BARR DOLLAR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Dollar v. Commissioner
Docket Nos. 97282, 98727, 97283, 98728.
United States Board of Tax Appeals
41 B.T.A. 869; 1940 BTA LEXIS 1131;
April 17, 1940, Promulgated
Decedent and his wife orally agreed that all property owned or to be acquired by either should be community property. Held, the income from that property may be reported one-half by each spouse in the taxable…
2Cases cited14 opinions
- United States v. RobbinsSupreme Court of the United States · 1926
- United States v. MalcolmSupreme Court of the United States · 1931
- Spreckels v. SpreckelsCalifornia Supreme Court · 1897
- Kenney v. KenneyCalifornia Supreme Court · 1934
- Title Insurance Etc. Co. v. IngersollCalifornia Supreme Court · 1908
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