10 B.T.A. 1237
United States Board of Tax Appeals
Decided March 8, 1928
United States Board of Tax Appeals · decided 1928-03-08
The earnings of petitioner, a resident of California, are taxable to him even though he assigned one-half of them to his wife.
Cited by 1 later decisions — most recently April 1928
Relies on Earl v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Decided 1928-03-08
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¶2The 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.
¶3Judgment will be entered for the respondent.