Ramming v. Commissioner
United States Board of Tax Appeals
1. Depletion allowances corrected in accordance with admitted errors of the Commissioner. 2. Evidence held to establish creation of trust in mineral rights before execution of both the contract to lease and the oil and gas lease on the lands involved. 3. COMMUNITY PROPERTY. - Under statutes of Texas a wife's interest in community income is vested during coverture, and where husband and wife reported their income for 1919 on the community property basis the Commissioner is…
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1. Depletion allowances corrected in accordance with admitted errors of the Commissioner. 2. Evidence held to establish creation of trust in mineral rights before execution of both the contract to lease and the oil and gas lease on the lands involved. 3. COMMUNITY PROPERTY. - Under statutes of Texas a wife's interest in community income is vested during coverture, and where husband and wife reported their income for 1919 on the community property basis the Commissioner is precluded by section 1212 of the Revenue Act of 1926 from taxing the whole of such income to the husband.
1Opinion of the Court
*190OPINION.
Arundell:
In determining the deficiency for 1920 the Commissioner included in the taxpayer’s income the sum of $10,000 which, it is contended by the taxpayer, was received by the trustees of the trust created for his minor daughter. This sum is one-half of the cash payment made for an oil and gas lease on a tract of land owned by the taxpayer. There appears to be no question of the validity of the trust. The dispute arises as to whether the trust *191or the contract to lease the land are prior in point of time. The Commissioner contends that the agreement to lease the land was executed…
2Cases cited15 opinions
- Patty v. MiddletonTexas Supreme Court · 1891
- Edwards v. BrownTexas Supreme Court · 1887
- Cullers v. JamesTexas Supreme Court · 1886
- Veramendi v. HutchinsTexas Supreme Court · 1878
- Wright v. Hays' Adm'rTexas Supreme Court · 1853
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3Cited by4 opinions
- Brittingham v. CommissionerUnited States Board of Tax Appeals · 1928
- Miller v. CommissionerUnited States Board of Tax Appeals · 1928
- Ramming v. CommissionerUnited States Board of Tax Appeals · 1927
- Rouse v. CommissionerUnited States Tax Court · 1946