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
*922OPINION.
Smith :
The petitioner contests a deficiency in income tax for 1934 of $2,912.09, only a part of which is in controversy. The questions presented are (1) whether the petitioner is liable to income tax upon the total amount of the net rent received by him in 1934 from property constituting his separate estate located in California or upon only one-half thereof; (2) whether the petitioner is taxable upon the full amount of the gain realized from the sale of certain shares of Safeway Stores stock in 1934, or only upon one-half thereof.
The facts were stipulated.
Petitioner is a resident of…
2Cases cited16 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- Arnold v. LeonardTexas Supreme Court · 1925
- Hopkins v. BaconSupreme Court of the United States · 1930
- Warburton v. WhiteSupreme Court of the United States · 1900
- Mitchell v. MitchellTexas Supreme Court · 1891
11 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Commissioner of Internal Revenue v. SkaggsCourt of Appeals for the Fifth Circuit · 1941
- Zaffaroni v. CommissionerUnited States Tax Court · 1976
- Commissioner of Internal Revenue v. SkaggsCourt of Appeals for the Fifth Circuit · 1941
- Skaggs v. CommissionerUnited States Board of Tax Appeals · 1938
- Zaffaroni v. CommissionerUnited States Tax Court · 1976