Skewes-Cox v. Commissioner
United States Board of Tax Appeals
An anteruptial contract entered into in Chile, providing that all the properties which the husband or wife then possessed or which he or she might by any kind of title acquire during marriage should be their separate property, was intended to include acquisitions of the parties after they had become residents of California, and is valid in that state.
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An anteruptial contract entered into in Chile, providing that all the properties which the husband or wife then possessed or which he or she might by any kind of title acquire during marriage should be their separate property, was intended to include acquisitions of the parties after they had become residents of California, and is valid in that state. Salary earned by the husband in California, therefore, constituted his separate property, and one half of it may not be taxed to the wife on the theory that the salary was community income.
1Opinion of the Court
EDITH PAGE SKEWES-COX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Skewes-Cox v. Commissioner
Docket Nos. 61669, 68335.
United States Board of Tax Appeals
29 B.T.A. 167; 1933 BTA LEXIS 985;
October 26, 1933, Promulgated
An anteruptial contract entered into in Chile, providing that all the properties which the husband or wife then possessed or which he or she might by any kind of title acquire during marriage should be their separate property, was intended to include acquisitions of the parties after they had become residents of California, and is valid in that state. Salary earned…
2Cases cited1 opinion
- Skewes-Cox v. CommissionerUnited States Board of Tax Appeals · 1933