Houston v. Commissioner
United States Board of Tax Appeals
Income earned by the petitioner prior to his marriage, though not collected until thereafter, is nevertheless separate property under the community property laws of California and is therefore taxable to him in its entirety.
1Opinion of the Court
OPINION.
MoeRis :
The respondent having determined a deficiency in income tax of $1,148.79 for the calendar year 1929, the petitioner brings this proceeding for the redetermination thereof, alleging error in such determination by reason of the inclusion of $4,678.64 in his taxable income which was reported by his wife as a part of her share of the community income derived from the partnership of Houston, McClelland & Martin, of which partnership he was a member.
The petitioner is an individual who throughout the year 1929 was a resident of and domiciled within the State of California, where…
2Cases cited2 opinions
- Merren v. CommissionerUnited States Board of Tax Appeals · 1929
- King v. CommissionerUnited States Board of Tax Appeals · 1932
3Cited by2 opinions
- Houston v. CommissionerUnited States Board of Tax Appeals · 1934
- Thorpe v. CommissionerUnited States Board of Tax Appeals · 1940