Commissioner v. Wilson
United States Court of Appeals for the Fifth Circuit
76 F.2d 766 (1935)
- Written by Whitney Kamerzel , JD
Facts
As a gift, two married men (defendants) became beneficiaries to the same trust during their marriages. Income from the trust was paid to each husband during his marriage. The income consisted of delay rentals for drilling on oil and gas properties. A delay rental was a lease for additional time to look for oil on land and did not pay the husbands for any oil that was found. The income also consisted of the proceeds of royalty oil sold. This latter income paid the husbands for oil that was found. The Board of Tax Appeals held that both types of income were community property, and the husbands were taxed by the Internal Revenue Service (plaintiff) accordingly. The husbands petitioned for review, arguing both types of income were their separate property.
Rule of Law
Issue
Holding and Reasoning (Sibley, J.)
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