Brooks v. Commissioner
United States Board of Tax Appeals
Petitioner in 1936 and 1937 failed to report one-half of the income of her husband derived from personal services, alleging that by virtue of a contract entered into with her husband she had agreed that his entire income should be his separate property. Held, the evidence is insufficient to disclose a contract of the nature contended for by petitioner, and accordingly she must report one-half of her husband's income from personal services.
1Opinion of the Court
*862OPINION.
Hill :
We are called on here to say, viewing the evidence which has been presented to us, whether petitioner must report as her income one-half of the fees and salaries received by her husband during the taxable years. The answer to this question depends on whether we are able to make out a definite, binding agreement between petitioner and Brooks which set apart as the latter’s separate property his director’s fees and salaries. The effect of such an agreement, if proof of it is made, is to make separate income of what is otherwise community property. State ex rel. Van Moss v.…
2Cases cited3 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Goodell v. KochSupreme Court of the United States · 1930
- State Ex Rel. Van Moss v. SailorsWashington Supreme Court · 1934
3Cited by3 opinions
- Brooks v. CommissionerUnited States Board of Tax Appeals · 1941
- Commissioner v. HarmonSupreme Court of the United States · 1944
- Reeve v. CommissionerUnited States Tax Court · 1947