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Lucas v. Earl
United States Supreme Court
281 U.S. 111 (1930)
- Written by Sara Rhee, JD
Facts
In 1901, Earl (plaintiff) and his wife entered into an agreement, whereby they would hold any income earned by either of them as joint tenants, with the right of survivorship. Although the agreement granted half of Earl’s income to his wife, the Commissioner (defendant) determined that all of Earl’s earnings could be taxed as income to Earl alone. The Board of Tax Appeals agreed. The Court of Appeals reversed.
Rule of Law
Issue
Holding and Reasoning (Holmes, J.)
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