Anderson v. Commissioner
United States Board of Tax Appeals
In the absence of sufficient proof to overcome the presumption that the property acquired by the petitioner and his wife after marriage was community property under the laws of the State of California, held, that the income received by them in 1924 and 1925 from such property is taxable in its entirety to the petitioner as community income.
1Opinion of the Court
*183OPINION.
Smith :
The only question to be determined in this proceeding is whether the income received by the petitioner and his wife from certain joint investments in 1924 and 1925 is taxable in its entirety to the petitioner as community income under the laws of the State of California, or whether one half of such income is taxable to the petitioner’s wife as her separate income.
Under the law of the State of California, as it existed prior to enactment of section 161 (a) of the California Civil Code (enacted April 28,1927), all property acquired after marriage by either spouse constitutes…
2Cases cited14 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MalcolmSupreme Court of the United States · 1931
- Perkins v. Sunset Tel. and Tel. Co.California Supreme Court · 1909
- Kaltschmidt v. WeberCalifornia Supreme Court · 1904
9 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Skewes-Cox v. CommissionerUnited States Board of Tax Appeals · 1933
- Anderson v. CommissionerUnited States Board of Tax Appeals · 1933