Hay v. Commissioner
United States Tax Court
The property rights of petitioner and his wife held finally determined under the laws of the State of Washington by an interlocutory decree of divorce issued by a court of that State, incorporating a property settlement agreement previously entered into by the parties, and the entire income of a business separately owned by the petitioner from the date of the interlocutory decree to the date of the final decree of divorce held taxable to petitioner.
1Opinion of the Court
OPINION.
LeMiRe, Judge-.
This proceeding involves a deficiency in income tax for the year 1945 in the amount of $5,812.53. The sole question in issue is whether petitioner’s business income for the period between the date of an interlocutory decree of divorce and the date of a final decree of divorce is taxable to him as separate income, or whether it was community income.
The facts are set out in a written stipulation which, together with the documents attached thereto, we adopt as our findings. The material facts are as follows:
The petitioner is an individual, residing in Seattle, Washington.…
2Cases cited11 opinions
- Rogers v. JoughinWashington Supreme Court · 1929
- White v. WhiteWashington Supreme Court · 1945
- Holm v. HolmWashington Supreme Court · 1947
- Mapes v. MapesWashington Supreme Court · 1946
- In re the Estate of MartinWashington Supreme Court · 1923
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Eccles v. CommissionerUnited States Tax Court · 1953
- Eccles v. CommissionerUnited States Tax Court · 1953
- Hay v. CommissionerUnited States Tax Court · 1949