Andrews v. Commissioner
United States Board of Tax Appeals
1. Ethel Hopkins McLarry,8 B.T.A. 1257, and Laura Rumsey McMicken,10 B.T.A. 302, holding that the "earned income" of the husband in a community property state is not "earned income" of the wife, followed. 2. The dividends here, declared by a national banking corporation which, pursuant to an agreement with its stockholders, of which petitioner was one, were to be paid to trustees appointed by the stockholders, for their account, for the purpose of organizing a subsidiary…
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1. Ethel Hopkins McLarry,8 B.T.A. 1257, and Laura Rumsey McMicken,10 B.T.A. 302, holding that the "earned income" of the husband in a community property state is not "earned income" of the wife, followed. 2. The dividends here, declared by a national banking corporation which, pursuant to an agreement with its stockholders, of which petitioner was one, were to be paid to trustees appointed by the stockholders, for their account, for the purpose of organizing a subsidiary corporation and acquiring its capital stock, said stock to be held in trust for the stockholders of the bank, are taxable…
1Opinion of the Court
*649OPINION.
Morris:
The first two numbered issues herein really involve but one question, i. e., whether the petitioner is entitled to have her earned-income credit computed upon the maximum amount, $20,000, or the minimum amount, $5,000, of earned income, provided for in section 209 of the Eevenue Act of 1926. The solution of this question depends upon whether one-half of her husband’s “ earned income” to which she became entitled under the community property laws of the State of Texas is “ earned income ” to her within the meaning of that section of the Act.
With due deference to the United…
2Cases cited10 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MerriamSupreme Court of the United States · 1923
- United States v. RobbinsSupreme Court of the United States · 1926
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
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3Cited by3 opinions
- Spangler v. CommissionerUnited States Board of Tax Appeals · 1933
- Andrews v. CommissionerUnited States Board of Tax Appeals · 1932
- Spangler v. CommissionerUnited States Board of Tax Appeals · 1933