Sommers v. Commissioner
United States Board of Tax Appeals
The common law rule of estates by the entirety still being in effect in Michigan, a deed to persons who were in fact husband and wife held to create an estate by the entirety and the income from such estate held properly taxable to the husband.
1Opinion of the Court
SYLVESTER A. SOMMERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
CHARLES F. SOMMERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
FRANK F. SOMMERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Sommers v. Commissioner
Docket Nos. 28723, 28725, 28726.
United States Board of Tax Appeals
18 B.T.A. 768; 1930 BTA LEXIS 2596;
January 13, 1930, Promulgated
The common law rule of estates by the entirety still being in effect in Michigan, a deed to persons who were in fact husband and wife held to create an estate by the entirety and the income from such estate…
2Cases cited25 opinions
- Hunt v. BlackburnSupreme Court of the United States · 1888
- Bertles v. . NunanNew York Court of Appeals · 1883
- Marburg v. ColeCourt of Appeals of Maryland · 1878
- Pray v. StebbinsMassachusetts Supreme Judicial Court · 1886
- Way v. RootMichigan Supreme Court · 1913
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