Ward v. Commissioner
United States Board of Tax Appeals
The action of the Commissioner of Internal Revenue, in holding that certain rentals paid to the wife of a lessor of property under assignment made by the latter constituted income to the husband, is sustained.
1Opinion of the Court
JOHN SHIRLEY WARD AND CHANDLER P. WARD, EXECUTORS, ESTATE OF SHIRLEY C. WARD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Ward v. Commissioner
Docket Nos. 26580, 43616, 44877.
United States Board of Tax Appeals
22 B.T.A. 352; 1931 BTA LEXIS 2133;
February 25, 1931, Promulgated
The action of the Commissioner of Internal Revenue, in holding that certain rentals paid to the wife of a lessor of property under assignment made by the latter constituted income to the husband, is sustained.
Chandler P. Ward, Esq., for the petitioners.
R. W. Wilson, Esq., for the respondent.
LANSDON
The…
2Cases cited11 opinions
- Mitchel v. CommissionerUnited States Board of Tax Appeals · 1924
- Le Blanc v. CommissionerUnited States Board of Tax Appeals · 1927
- Hogan v. Globe Mutual Building & Loan Ass'nCalifornia Supreme Court · 1903
- Rosenwald v. CommissionerUnited States Board of Tax Appeals · 1928
- Murphy v. HopcroftCalifornia Supreme Court · 1904
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