Gray v. Commissioner
United States Tax Court
Petitioner and his wife were domiciled in Louisiana and filed separate returns for the taxable year 1941 on the community property basis. During the taxable year petitioner received income in the form of oil royalties, bonuses, and restored depletion as a result of oil leases of his separate property. There were no prenuptial or other agreements between petitioner and his wife with respect to such income and the marital community of acquets and gains existed between them.
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Petitioner and his wife were domiciled in Louisiana and filed separate returns for the taxable year 1941 on the community property basis. During the taxable year petitioner received income in the form of oil royalties, bonuses, and restored depletion as a result of oil leases of his separate property. There were no prenuptial or other agreements between petitioner and his wife with respect to such income and the marital community of acquets and gains existed between them. Held, under the law of Louisiana, the above mentioned income from the oil leases represented rent and as such was the…
1Opinion of the Court
OPINION.
Black, Judge'.
This proceeding involves the determination by the respondent against petitioner of a deficiency of $8,289.44 in income tax for the calendar year 1941, a small part of which is not contested.
The deficiency is the result of a minor adjustment of $1, not contested, and of an addition to income of $17,016.85 which the respondent, in a statement attached to the deficiency notice, explained as follows:(a) It is held that the portion of your distributive share of the net income of the Estate of John G. Gray, which resulted from bonuses and royalties received on oil leases, does…
2Cases cited21 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Burnet v. HarmelSupreme Court of the United States · 1932
- Poe v. SeabornSupreme Court of the United States · 1930
- Gulf Refining Co. of Louisiana v. GlassellSupreme Court of Louisiana · 1936
- Roberson v. Pioneer Gas Co.Supreme Court of Louisiana · 1931
16 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Commissioner of Internal Revenue v. GrayCourt of Appeals for the Fifth Circuit · 1947
- Harang v. United StatesDistrict Court, E.D. Louisiana · 1946
- Gray v. CommissionerUnited States Tax Court · 1945
- MacMurray v. CommissionerUnited States Tax Court · 1953
- MacMurray v. CommissionerUnited States Tax Court · 1953
2 more not listed; retrieve them via the Exa API.