Stewart v. Commissioner
United States Board of Tax Appeals
1. In Texas, the husband's assignment to the wife of his interest in the future community income from the separate property of his wife, does not relieve him from income tax on that assigned income. 2. Under theTexas Community Property Law, husband and wife are each taxable upon one-half of the net community income after the deduction of the allowable expenses incident to its production.
1Opinion of the Court
*408OPINION.
Leech :
There appears to be no dispute with respect to the income received or the amounts of the several deductions. The only questions raised are as to what portions of the income and deductions constitute separate income and separate deductions of the petitioner, and what portions, if any, are community income and deductions.
*409Petitioner contends that by reason of the execution by her husband of a conveyance of all of his interest in the community property and the community income thereafter to be received, all of the income from her separate property was her separate income. With this…
2Cases cited14 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Burnet v. HarmelSupreme Court of the United States · 1932
- Kahn v. KahnTexas Supreme Court · 1900
- Cauble v. Beaver-Electra Refining Co.Texas Supreme Court · 1925
- Sharp v. ZellerSupreme Court of Louisiana · 1902
9 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Johnson v. CommissionerUnited States Tax Court · 1979
- Stewart v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Hill v. CommissionerUnited States Tax Court · 1959
- Jorg v. CommissionerUnited States Tax Court · 1969
- Powell v. CommissionerUnited States Tax Court · 1967
9 more not listed; retrieve them via the Exa API.