Michna v. Commissioner
United States Board of Tax Appeals
1. HUSBAND AND WIFE - SEPARATE PROPERTY - TEXAS. Where the husband acquired title to property in Texas and paid part of the purchase price prior to his marriage, the fact that some of the purchase price was paid from community property or separate estate of the wife after marriage does not convert the property into community property, but it remains the separate estate of the husband. 2. Id.
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1. HUSBAND AND WIFE - SEPARATE PROPERTY - TEXAS. Where the husband acquired title to property in Texas and paid part of the purchase price prior to his marriage, the fact that some of the purchase price was paid from community property or separate estate of the wife after marriage does not convert the property into community property, but it remains the separate estate of the husband. 2. Id. Oil royalties received by the petitioner in the taxable year from such property constitute his separate income and the Commissioner did not err in taxing the whole of such income to the husband instead of…
1Opinion of the Court
E. MICHNA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Michna v. Commissioner
Docket No. 20820.
United States Board of Tax Appeals
24 B.T.A. 715; 1931 BTA LEXIS 1602;
November 11, 1931, Promulgated
1. HUSBAND AND WIFE - SEPARATE PROPERTY - TEXAS. Where the husband acquired title to property in Texas and paid part of the purchase price prior to his marriage, the fact that some of the purchase price was paid from community property or separate estate of the wife after marriage does not convert the property into community property, but it remains the separate estate of the husband.
2.…
2Cases cited3 opinions
- Ferguson v. CommissionerUnited States Board of Tax Appeals · 1930
- Michna v. CommissionerUnited States Board of Tax Appeals · 1931
- O'Neil v. CommissionerUnited States Board of Tax Appeals · 1929