Maling v. Commissioner
10 B.T.A. 1237, 1928 BTA LEXIS 3924
United States Board of Tax Appeals·Decided March 8, 1928·No. Docket No. 10013.·Published·Cited by 1 cases
Opinion
[1238] OPINION.
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.
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Maling v. Commissioner, 10 B.T.A. 1237, 1928 BTA LEXIS 3924 (bta 1928).
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Maling v. Commissioner
10 B.T.A. 1237 (Board of Tax Appeals, 1928)