Skewes-Cox v. Commissioner
United States Board of Tax Appeals
An anteruptial contract entered into in Chile, providing that all the properties which the husband or wife then possessed or which he or she might by any kind of title acquire during marriage should be their separate property, was intended to include acquisitions of the parties after they had become residents of California, and is valid in that state.
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An anteruptial contract entered into in Chile, providing that all the properties which the husband or wife then possessed or which he or she might by any kind of title acquire during marriage should be their separate property, was intended to include acquisitions of the parties after they had become residents of California, and is valid in that state. Salary earned by the husband in California, therefore, constituted his separate property, and one half of it may not be taxed to the wife on the theory that the salary was community income.
1Opinion of the Court
OPINION.
MuRdock:
The Commissioner determined deficiencies in the petitioner’s income taxes of $509.22 and $220.21 for the years 1928 and 1980, respectively. The only question is whether or not the Commissioner erred in including in this petitioner’s income one half of her husband’s salary. The facts before us were stipulated.
The petitioner is an individual, residing in San Francisco, California. She was born in Chile and was married there in 1915 to Vernon Skewes-Cox, a British subject then engaged in business in Chile. Just prior to their marriage they entered into an antenuptial agreement in…
2Cases cited7 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- United States v. MalcolmSupreme Court of the United States · 1931
- Pence v. ColeSupreme Court of Oklahoma · 1922
- Bolmer v. EdsallNew Jersey Court of Chancery · 1919
- Kleb v. KlebNew Jersey Court of Chancery · 1905
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Ames v. CommissionerUnited States Board of Tax Appeals · 1934
- Grant v. CommissionerUnited States Board of Tax Appeals · 1934
- Grant v. CommissionerUnited States Board of Tax Appeals · 1934
- Skewes-Cox v. CommissionerUnited States Board of Tax Appeals · 1933