Woodall v. Commissioner
United States Board of Tax Appeals
1. On January 14, 1932, approximately one year after her husband had left their home in California, petitioner instituted an action for divorce on the ground of desertion. During the pendency of the suit, on April 20, 1932, they entered into a written property settlement.
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1. On January 14, 1932, approximately one year after her husband had left their home in California, petitioner instituted an action for divorce on the ground of desertion. During the pendency of the suit, on April 20, 1932, they entered into a written property settlement. Interlocutory decree was entered April 26, 1932, and final decree of divorce was granted May 2, 1933. Friendly relationship was maintained between the parties but they never became reconciled and never again lived together as husband and wife. Held, the earnings of the petitioner were her separate income under section 169 of…
1Opinion of the Court
ZASU PITTS WOODALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Woodall v. Commissioner
Docket No. 84132.
United States Board of Tax Appeals
38 B.T.A. 97; 1938 BTA LEXIS 912;
July 19, 1938, Promulgated
1. On January 14, 1932, approximately one year after her husband had left their home in California, petitioner instituted an action for divorce on the ground of desertion. During the pendency of the suit, on April 20, 1932, they entered into a written property settlement. Interlocutory decree was entered April 26, 1932, and final decree of divorce was granted May 2, 1933. Friendly…
2Cases cited20 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Arnold v. LeonardTexas Supreme Court · 1925
- Brown v. BrownCalifornia Supreme Court · 1915
- Stephens v. StephensCourt of Appeals of Texas · 1927
- London Guarantee & Accident Co. v. Industrial Accident CommissionCalifornia Supreme Court · 1919
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