Hunt v. Commissioner
United States Tax Court
Petitioner and her husband resided together in California prior to June 1947; thereafter, they lived apart. He continued to reside in California during 1948; she moved to Iowa in October of that year.
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Petitioner and her husband resided together in California prior to June 1947; thereafter, they lived apart. He continued to reside in California during 1948; she moved to Iowa in October of that year. Pursuant to a California court decree providing for her separate maintenance and support and the support of her child, petitioner received $ 740 in support and maintenance payments from her husband in 1948 and reported such sums together with her own earnings as her total gross income on her Federal income tax return for that year. 1. Held, petitioner must include one-half of her husband's…
1Opinion of the Court
OPINION.
Rice, Judge:
This proceeding involves an income tax deficiency of $313 determined against Marjorie Hunt (hereinafter referred to as the petitioner) for the year 1948. The issues to be determined are: (1) Whether petitioner must include in her gross income one-half of her husband’s California earnings when she resides in another State and receives support and maintenance payments from him; (2) if so, whether she must also include such periodic support and maintenance payments; and (3) if such periodic payments must be included in her gross income, whether $400 thereof was for the…
2Cases cited10 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MalcolmSupreme Court of the United States · 1931
- Brown v. BrownCalifornia Supreme Court · 1915
- Williams v. WilliamsCalifornia Supreme Court · 1950
- Commissioner of Internal Revenue v. CavanaghCourt of Appeals for the Ninth Circuit · 1942
5 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- United States v. MitchellSupreme Court of the United States · 1971
- Bagur v. Comm'rUnited States Tax Court · 1976
- Mitchell v. CommissionerUnited States Tax Court · 1969
- Lord v. CommissionerUnited States Tax Court · 1973
- Kimes v. CommissionerUnited States Tax Court · 1971
39 more not listed; retrieve them via the Exa API.