Dollar v. Commissioner
United States Board of Tax Appeals
Decedent and his wife orally agreed that all property owned or to be acquired by either should be community property. Held, the income from that property may be reported one-half by each spouse in the taxable years.
1Opinion of the Court
*872OPINION.
Van Fossan:
The only issue for our determination is whether or not certain stock was community property of Dollar and his wife during the years 1934 and 1935. Petitioners contend that decedent and his wife orally agreed, both before and after July 29, 1927, and before the taxable years, that all property owned by decedent was community property. Respondent argues that petitioners have not shown that deceased and Mrs. Dollar made an agreement converting all of decedent’s property into community property.
*873Before the amendment of the Code of California, July 29, 1927, a wife’s interest in…
2Cases cited13 opinions
- United States v. RobbinsSupreme Court of the United States · 1926
- United States v. MalcolmSupreme Court of the United States · 1931
- Spreckels v. SpreckelsCalifornia Supreme Court · 1897
- Kenney v. KenneyCalifornia Supreme Court · 1934
- Title Insurance Etc. Co. v. IngersollCalifornia Supreme Court · 1908
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Hampton v. CommissionerUnited States Tax Court · 1962
- Dolenz v. CommissionerUnited States Board of Tax Appeals · 1940
- Dollar v. CommissionerUnited States Board of Tax Appeals · 1940
- Estate of J. Rollin French v. CommissionerUnited States Tax Court · 1948
- Hampton v. CommissionerUnited States Tax Court · 1962
1 more not listed; retrieve them via the Exa API.