Clemens v. Commissioner
United States Tax Court
1. Community Property -- Commingling. -- Where the separate funds of the husband and the community funds are deposited in the same bank account, amounts paid for medical expenses may not be allowed as a deduction on the separate return of the husband unless it is shown by competent evidence that the expenditures were actually made from his separate funds. 2. Burden of Proof. -- The taxpayer's burden of proof is not sustained by a mere showing that the amount of community…
Read the full summary
1. Community Property -- Commingling. -- Where the separate funds of the husband and the community funds are deposited in the same bank account, amounts paid for medical expenses may not be allowed as a deduction on the separate return of the husband unless it is shown by competent evidence that the expenditures were actually made from his separate funds. 2. Burden of Proof. -- The taxpayer's burden of proof is not sustained by a mere showing that the amount of community expenditures for the taxable year involved exceeded the net community income. 3. Contributions. -- Where the commingled…
1Opinion of the Court
Ernest W. Clemens, Petitioner, v. Commissioner of Internal Revenue, Respondent
Clemens v. Commissioner
Docket No. 10026
United States Tax Court
8 T.C. 121; 1947 U.S. Tax Ct. LEXIS 307;
January 23, 1947, Promulgated
Decision will be entered under Rule 50.
1. Community Property -- Commingling. -- Where the separate funds of the husband and the community funds are deposited in the same bank account, amounts paid for medical expenses may not be allowed as a deduction on the separate return of the husband unless it is shown by competent evidence that the expenditures were actually made from his separate…
2Cases cited8 opinions
- Huber v. HuberCalifornia Supreme Court · 1946
- Watson v. HarrisCourt of Appeals of Texas · 1910
- Atkins v. DoddsCourt of Appeals of Texas · 1938
- Tompkins v. TompkinsCalifornia Court of Appeal · 1932
- Clemens v. CommissionerUnited States Tax Court · 1947
3 more not listed; retrieve them via the Exa API.