Gessner v. Commissioner
United States Board of Tax Appeals
During the taxable year 1931 the petitioner and his wife, residents of Michigan, received income from property owned in fee simple as tenants by the entireties. Held, that the petitioner is liable to tax upon only one half of the income received from such property.
1Opinion of the Court
HERMAN GESSNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Gessner v. Commissioner
Docket No. 77506.
United States Board of Tax Appeals
32 B.T.A. 1258; 1935 BTA LEXIS 829;
August 23, 1935, Promulgated
During the taxable year 1931 the petitioner and his wife, residents of Michigan, received income from property owned in fee simple as tenants by the entireties. Held, that the petitioner is liable to tax upon only one half of the income received from such property.
William J. Murray, Esq., for the petitioner.
T. G. Histon, Esq., for the respondent.
SMITH
OPINION.
SMITH: This is a…
2Cases cited1 opinion
- Gessner v. CommissionerUnited States Board of Tax Appeals · 1935