Anderson v. Commissioner
United States Board of Tax Appeals
In the absence of sufficient proof to overcome the presumption that the property acquired by the petitioner and his wife after marriage was community property under the laws of the State of California, held, that the income received by them in 1924 and 1925 from such property is taxable in its entirety to the petitioner as community income.
1Opinion of the Court
STANLEY S. ANDERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Anderson v. Commissioner
Docket No. 42053.
United States Board of Tax Appeals
28 B.T.A. 179; 1933 BTA LEXIS 1167;
May 24, 1933, Promulgated
In the absence of sufficient proof to overcome the presumption that the property acquired by the petitioner and his wife after marriage was community property under the laws of the State of California, held, that the income received by them in 1924 and 1925 from such property is taxable in its entirety to the petitioner as community income.
Joseph D. Peeler, Esq., Melvin D. Wilsov,…
2Cases cited15 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. RobbinsSupreme Court of the United States · 1926
- United States v. MalcolmSupreme Court of the United States · 1931
- Perkins v. Sunset Tel. and Tel. Co.California Supreme Court · 1909
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