Legal Opinion
Commissioner v. Hyman
Court of Appeals for the Fifth Circuit
Decided April 24, 1943No. 10531PublishedCited by 10 opinions
1Opinion of the Court
McCORD, Circuit Judge.
Helen E. Hyman and her husband, Harris Hyman, Jr., reside in Louisiana, a community property state. Income received in 1938 from Mrs. Hyman’s paraphernal property was reported for income tax purposes as income of the community of acquets and gains. Asserting absenda of administration of the wife’s separate property by the husband, the Commissioner held the income to be taxable in full as the separate property of the wife, and determined1 an income tax deficiency against her for the year 1938. After a full hearing, the Board of Tax Appeals found that the separate property…
2Cases cited11 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. MitchellSupreme Court of the United States · 1971
- Anne Goyne Mitchell v. Commissioner of Internal Revenue, Jane Isabell Goyne Sims v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
- Mitchell v. CommissionerUnited States Tax Court · 1969
- Smith v. DonnellyDistrict Court, E.D. Louisiana · 1946
- Lazard v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
5 more not listed; retrieve them via the Exa API.