Harmon v. Commissioner
United States Tax Court
1. Petitioner and his wife, residents of the State of Oklahoma, filed a declaration of intention to come under the community property law of that state effective November 1, 1939. The Oklahoma Community Property Law by its express terms applies only to husbands and wives who file such a declaration.
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1. Petitioner and his wife, residents of the State of Oklahoma, filed a declaration of intention to come under the community property law of that state effective November 1, 1939. The Oklahoma Community Property Law by its express terms applies only to husbands and wives who file such a declaration. Held, that the Oklahoma Community Property Law is to be given effect in determining Federal income tax questions and that the income of petitioner and his wife for the period November 1 to December 31, 1939, which constituted community income under the provisions of the Oklahoma statutes, may be…
1Opinion of the Court
OPINION.
Smith, Judge:
Our first question is whether the petitioner and his wife, having made a statutory election to come under the Community Property Law of the State of Oklahoma, effective November 1, 1939, are entitled to report separately their respective shares of community income and deductions pertaining thereto for the period November 1 to December 31,1939.
In the State of Oklahoma, unlike the other community property states, the community property law applies only to husbands and wives who have filed their written election to come under its terms. The pertinent provisions of the…
2Cases cited23 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Burnet v. HarmelSupreme Court of the United States · 1932
- Blair v. CommissionerSupreme Court of the United States · 1937
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Morgan v. CommissionerSupreme Court of the United States · 1940
18 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Louisiana Land & Exploration Co. v. CommissionerUnited States Tax Court · 1946
- Commissioner v. HarmonSupreme Court of the United States · 1944
- Louisiana Land & Exp. Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1947
- Gulf Oil Corp. v. CommissionerUnited States Tax Court · 1986
- Malcolm J. Henley and Mary K. Henley v. The United StatesUnited States Court of Claims · 1968
22 more not listed; retrieve them via the Exa API.