Crabb v. Commissioner
United States Board of Tax Appeals
1. These proceedings, previously considered at 41 B.T.A. 686, were remanded to the Board (121 Fed.(2d) 1015) in order that "full opportunity may be given [petitioners] to present their case", the question being whether error was committed in holding certain net income, received by petitioners from oil bonuses and oil royalties as a result of oil and gas leases of lands which were their separate property, to be separate rather than community property.
Read the full summary
1. These proceedings, previously considered at 41 B.T.A. 686, were remanded to the Board (121 Fed.(2d) 1015) in order that "full opportunity may be given [petitioners] to present their case", the question being whether error was committed in holding certain net income, received by petitioners from oil bonuses and oil royalties as a result of oil and gas leases of lands which were their separate property, to be separate rather than community property. Upon the basis of additional evidence received as well as evidence already in the record, held, that the income in question was the separate…
1Opinion of the Court
DOLORES CRABB, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Crabb v. Commissioner
Docket Nos. 95002, 95003, 95004, 95005.
United States Board of Tax Appeals
47 B.T.A. 916; 1942 BTA LEXIS 627;
October 20, 1942, Promulgated
1. These proceedings, previously considered at 41 B.T.A. 686, were remanded to the Board (121 Fed.(2d) 1015) in order that "full opportunity may be given [petitioners] to present their case", the question being whether error was committed in holding certain net income, received by petitioners from oil bonuses and oil royalties as a result of oil and gas…
2Cases cited5 opinions
- Sneed v. CommissionerUnited States Board of Tax Appeals · 1935
- Baker v. CommissionerUnited States Board of Tax Appeals · 1934
- Sneed v. CommissionerUnited States Board of Tax Appeals · 1934
- Crabb v. CommissionerUnited States Board of Tax Appeals · 1940
- Crabb v. CommissionerUnited States Board of Tax Appeals · 1942