Digan v. Commissioner
United States Board of Tax Appeals
Out of the sale price of real property in New York, a husband caused an amount to be paid directly by the purchaser to the wife, who had theretofore refused to release her dower. The husband claimed that the amount so paid to the wife was no part of his gross income. Held, the entire sale price inured to the husband and was property used to measure his taxable gain.
1Opinion of the Court
*257OPINION.
SteRnhagen:
The petitioner seeks the exclusion of $15,000 from the sale price in computing his gain, claiming that this was not received by him, but was paid to his wife as purchase price of her dower. This contention must be rejected. The property was purchased and owned by him and he sold it for $100,000. While his wife was “endowed of the third part” thereof as dower, Real Property Law § 190, McKinney’s Consolidated Laws of New York, this was inchoate and was not sold by her, but released. Witthaus v. Schack, 105 N. Y. 332, 11 N. E. 649; Crawford v. Woods, 191 N. Y. S. 786; Stokes…
2Cases cited4 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Burnet v. HoustonSupreme Court of the United States · 1931
- United States v. RobbinsSupreme Court of the United States · 1926
- Witthaus v. . SchackNew York Court of Appeals · 1887
3Cited by3 opinions
- O'malley, Collector of Internal Revenue v. YostCourt of Appeals for the Eighth Circuit · 1951
- Yost v. O'MalleyDistrict Court, D. Nebraska · 1950
- Digan v. CommissionerUnited States Board of Tax Appeals · 1937