Beall v. Commissioner
United States Tax Court
Petitioner and her husband were residents of Arizona, a community property State, during the years in issue. Petitioner endorsed a "vow of poverty," executed by her husband, in which he purported to convey his income to a church.
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Petitioner and her husband were residents of Arizona, a community property State, during the years in issue. Petitioner endorsed a "vow of poverty," executed by her husband, in which he purported to convey his income to a church. Held, petitioner did not thereby relinquish her community property interest in her husband's earnings, and she is liable for deficiencies in tax attributable to her failure to report one-half of those earnings on separate returns filed by her and for additions to tax for negligence.
1Opinion of the Court
Mary F. Beall, Petitioner v. Commissioner of Internal Revenue, Respondent
Beall v. Commissioner
Docket Nos. 14793-82, 10835-83
United States Tax Court
82 T.C. 70; 1984 U.S. Tax Ct. LEXIS 123; 82 T.C. No. 6;
January 9, 1984, Filed
Decisions will be entered for the respondent.
Petitioner and her husband were residents of Arizona, a community property State, during the years in issue. Petitioner endorsed a "vow of poverty," executed by her husband, in which he purported to convey his income to a church. Held, petitioner did not thereby relinquish her community property interest in her husband's…
2Cases cited13 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- United States v. MitchellSupreme Court of the United States · 1971
- United States v. BasyeSupreme Court of the United States · 1973
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Stephenson v. CommissionerUnited States Tax Court · 1982
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