Pedder v. Commissioner
United States Board of Tax Appeals
Where a husband and wife domiciled in the State of California have a joint bank account and the husband has drawn funds from this account and purchased property in his own name, the income from such property is taxable to the husband.
1Opinion of the Court
STANLEY PEDDER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Pedder v. Commissioner
Docket No. 29979.
United States Board of Tax Appeals
20 B.T.A. 11; 1930 BTA LEXIS 2221;
June 2, 1930, Promulgated
Where a husband and wife domiciled in the State of California have a joint bank account and the husband has drawn funds from this account and purchased property in his own name, the income from such property is taxable to the husband.
Stanley Pedder, Esq., pro se.
O. J. Tall, Esq., for the respondent.
MATTHEWS
In this proceeding the petitioner seeks a redetermination of his income-tax…
2Cases cited1 opinion
- Pedder v. CommissionerUnited States Board of Tax Appeals · 1930