Skaggs v. Commissioner
United States Board of Tax Appeals
The petitioner in 1926, while domiciled in the State of Texas, acquired improved real estate in Oakland, California. In January 1929 he married and at all times thereafter, including the year 1934, was domiciled in the State of Texas. The improved real estate in Oakland was leased. In 1934 he received net rent from the property of $11,468.28. In his income tax return for 1934 petitioner accounted for one-half of the net rent and his wife for the other one-half.
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The petitioner in 1926, while domiciled in the State of Texas, acquired improved real estate in Oakland, California. In January 1929 he married and at all times thereafter, including the year 1934, was domiciled in the State of Texas. The improved real estate in Oakland was leased. In 1934 he received net rent from the property of $11,468.28. In his income tax return for 1934 petitioner accounted for one-half of the net rent and his wife for the other one-half. Held, that the $11,468.28 net rent received by the petitioner in 1934 constituted community income and that the petitioner is taxable…
1Opinion of the Court
L. L. SKAGGS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Skaggs v. Commissioner
Docket No. 90217.
United States Board of Tax Appeals
38 B.T.A. 921; 1938 BTA LEXIS 811;
October 18, 1938, Promulgated
The petitioner in 1926, while domiciled in the State of Texas, acquired improved real estate in Oakland, California. In January 1929 he married and at all times thereafter, including the year 1934, was domiciled in the State of Texas. The improved real estate in Oakland was leased. In 1934 he received net rent from the property of $11,468.28. In his income tax return for 1934 petitioner…
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