Harrold v. Commissioner
United States Tax Court
Petitioner and her former husband, residents of California, reported only their separate incomes on their individual returns for 1946, 1947, and 1948, although they were married and living together during these years. A Superior Court of California determined, during divorce proceedings, that a portion of her former husband's income for these years was community property.
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Petitioner and her former husband, residents of California, reported only their separate incomes on their individual returns for 1946, 1947, and 1948, although they were married and living together during these years. A Superior Court of California determined, during divorce proceedings, that a portion of her former husband's income for these years was community property. Petitioner was awarded one-half of such community property after the deduction of various items, including living expenses and the amount of Federal and State income taxes, paid by her former husband. Respondent determined…
1Opinion of the Court
OPINION.
Rice, Judge:
This proceeding involves deficiencies in income tax determined against Ella E. Harrold (hereinafter referred to as petitioner) as follows:
Year Deficiency
1946 _$17,523. 07
1947 _ 8,368. 90
1948 _ 6,991.66
The sole issue to be decided is whether respondent erred in charging petitioner with one-half of the community income received by her former husband in 1946,1947, and 1948, although her former husband reported the total of such income on his returns for these years and paid taxes thereon.
The parties have reached agreement on various other .issues raised in the pleadings, and…
2Cases cited8 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Hunt v. CommissionerUnited States Tax Court · 1954
- Commissioner of Internal Revenue v. CavanaghCourt of Appeals for the Ninth Circuit · 1942
- Roebling v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1935
- Lattimore v. United StatesUnited States Court of Claims · 1935
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Redfield v. United StatesCourt of Appeals for the Ninth Circuit · 1963
- Kimes v. CommissionerUnited States Tax Court · 1971
- Don Gilmore and Sue Gilmore v. United StatesUnited States Court of Claims · 1961
- Stokby v. CommissionerUnited States Tax Court · 1956
- Mary Marie Eaves v. United StatesCourt of Appeals for the Tenth Circuit · 1970
5 more not listed; retrieve them via the Exa API.