Neumann v. Commissioner
United States Tax Court
1. Profits earned by a wife's operation of a boarding and rooming house in Texas, a community property state, held, derived from the wife's personal services within the meaning of section 811 (e), Internal Revenue Code. 2. The value of a farm purchased in Texas with community funds, comprising profits derived from the surviving wife's personal services, held, includible in the value of the deceased husband's gross estate, with the exception of the interest acquired with such…
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1. Profits earned by a wife's operation of a boarding and rooming house in Texas, a community property state, held, derived from the wife's personal services within the meaning of section 811 (e), Internal Revenue Code. 2. The value of a farm purchased in Texas with community funds, comprising profits derived from the surviving wife's personal services, held, includible in the value of the deceased husband's gross estate, with the exception of the interest acquired with such profits.
1Opinion of the Court
OPINION.
Johnson, Judge:
Texas is a community property state and has been throughout its history, both as a state and a republic.
Prior to the enactment of the Revenue Act of 1942, in Texas, as in other community property states, upon the death of the husband or wife, where they owned community property, a Federal estate tax was levied only upon the one-half of such estate belonging to the deceased spouse. By section 402 (b) (2) of said act, now known as section 811 (e) (2) of the Internal Revenue Code,1 the law was changed so that all property held as community property by decedent and the…
2Cases cited7 opinions
- Arnold v. LeonardTexas Supreme Court · 1925
- Fernandez v. WienerSupreme Court of the United States · 1946
- Frame v. FrameTexas Supreme Court · 1931
- United States v. RompelSupreme Court of the United States · 1945
- Lilly v. YearyCourt of Appeals of Texas · 1912
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Bordes v. CommissionerUnited States Tax Court · 1953
- Bordes v. CommissionerUnited States Tax Court · 1953
- Holloway v. CommissionerUnited States Tax Court · 1948
- Holloway v. CommissionerUnited States Tax Court · 1948
- Neumann v. CommissionerUnited States Tax Court · 1947