O'Neil v. Commissioner
United States Board of Tax Appeals
1. Farm rentals received in the year 1920 from real estate situated in the state of Texas which was the separate estate of a husband, constitute community income under the laws of Texas. 2. Oil royalties received in the year 1920 from real estate situated in the State of Oklahoma which was the separate estate of a husband living in Texas, constitute separate income of the husband.
1Opinion of the Court
JOHN O'NEIL AND MRS. JOHN (FRANCES) O'NEIL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
O'Neil v. Commissioner
Docket No. 16864.
United States Board of Tax Appeals
16 B.T.A. 614; 1929 BTA LEXIS 2552;
May 21, 1929, Promulgated
1. Farm rentals received in the year 1920 from real estate situated in the state of Texas which was the separate estate of a husband, constitute community income under the laws of Texas.
2. Oil royalties received in the year 1920 from real estate situated in the State of Oklahoma which was the separate estate of a husband living in Texas, constitute separate…
2Cases cited4 opinions
- Arnold v. LeonardTexas Supreme Court · 1925
- American Indemnity Co. v. City of AustinTexas Supreme Court · 1922
- Stephens v. StephensCourt of Appeals of Texas · 1927
- O'Neil v. CommissionerUnited States Board of Tax Appeals · 1929