Maling v. Commissioner

Board of Tax Appeals

Maling v. Commissioner

10 B.T.A. 1237, 1928 BTA LEXIS 3924

CourtUnited States Board of Tax Appeals

DecidedMarch 8, 1928

DocketDocket No. 10013.

StatusPublished

Cited by1 cases

This text of 10 B.T.A. 1237 (Maling v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Maling v. Commissioner, 10 B.T.A. 1237, 1928 BTA LEXIS 3924 (bta 1928).

Pincite

Opinion

[1238]*1238OPINION.

Trus sell :

The sole issue in this appeal falls squarely within our decision in Guy C. Earl, 10 B. T. A. 723, holding that the earnings of the husband are taxable to him when received even though he has, by an assignment which is legal and enforceable under the laws of the State of California, released to his wife as her separate property one-half of his earnings. We therefore sustain the respondent.

Judgment will be entered for the respondent.

Free access — add to your briefcase to read the full text and ask questions with AI

[1238]*1238OPINION.

Trus sell :

The sole issue in this appeal falls squarely within our decision in Guy C. Earl, 10 B. T. A. 723, holding that the earnings of the husband are taxable to him when received even though he has, by an assignment which is legal and enforceable under the laws of the State of California, released to his wife as her separate property one-half of his earnings. We therefore sustain the respondent.

Judgment will be entered for the respondent.

Cite This Page — Counsel Stack

Bluebook (online)

10 B.T.A. 1237, 1928 BTA LEXIS 3924, Counsel Stack Legal Research, https://law.counselstack.com/opinion/maling-v-commissioner-bta-1928.

Opinion

Related

Cite This Page — Counsel Stack