Hammonds v. Commissioner
United States Board of Tax Appeals
1. Petitioner Hammonds, married and domiciled with her husband in the State of Oklahoma, a noncommunity property state, acquired in 1930, for her services, certain oil and gas leases in the State of Texas, a community property state. These leases were sold in 1931, from which she derived income.
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1. Petitioner Hammonds, married and domiciled with her husband in the State of Oklahoma, a noncommunity property state, acquired in 1930, for her services, certain oil and gas leases in the State of Texas, a community property state. These leases were sold in 1931, from which she derived income. Held, since the leases so acquired were her separate property under the law of Oklahoma, the presumption, under the law of Texas, that they were community property is overcome by that showing and, therefore, the income therefrom is her separate income, taxable to her. 2. The petitioners are not…
1Opinion of the Court
*9OPINION.
Black:
In these proceedings the amounts of the cash payments received by petitioners in the sale of the Texas oil leases are not disputed. The amounts received by petitioners Hammonds and Bran-son from in-oil payments in 1932 and the amount received by petitioner Branson in 1933 are likewise not disputed.
The questions which are at issue are as to whether the amounts received by petitioner Hammonds as her part of the proceeds from the sale of the leases were her separate property and therefore her separate income, or represented the community property of petitioner Hammonds and her…
2Cases cited9 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Thomas v. PerkinsSupreme Court of the United States · 1937
- Tobin v. TobinSupreme Court of Oklahoma · 1923
- Stephens v. StephensCourt of Appeals of Texas · 1927
- Tahona Smokeless Coal Co. v. State Industrial CommissionSupreme Court of Oklahoma · 1930
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Day v. CommissionerUnited States Tax Court · 1970
- Zaffaroni v. CommissionerUnited States Tax Court · 1976
- Glenn v. CommissionerUnited States Tax Court · 1962
- Watnick v. CommissionerUnited States Tax Court · 1988
- Day v. CommissionerUnited States Tax Court · 1970
4 more not listed; retrieve them via the Exa API.