Stanton v. Commissioner
United States Board of Tax Appeals
Where a husband and wife living in State of Washington filed separate returns, and the husband reported a major part of the community income, held, the deficiency should be computed by including in petitioner's gross income only his one-half of the community income.
1Opinion of the Court
OPINION.
Black :
In this proceeding the petitioner seeks a redetermination'of his income tax liability for the calendar year 1923, for which year the respondent has determined an additional tax liability in the amount of $920.13. The only question at issue is whether or not the total income of the petitioner and his wife should be allocated on a community property basis.
The petitioner married Cora E. Stanton on February 4, 1884, and they have lived together in Spokane, Wash., ever since and resided in the State of Washington during the taxable year. For the calendar year 1923 the petitioner and…
2Cases cited2 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. RobbinsSupreme Court of the United States · 1926
3Cited by7 opinions
- Jones v. CommissionerUnited States Board of Tax Appeals · 1934
- Alexander v. CommissionerUnited States Tax Court · 1984
- Bishop v. CommissionerUnited States Tax Court · 1962
- Calhoun v. CommissionerUnited States Tax Court · 1992
- Jones v. CommissionerUnited States Board of Tax Appeals · 1934
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