WRIGHTSMAN v. COMMISSIONER OF INTERNAL REVENUE

No. 9358.

111 F.2d 227 (1940)

WRIGHTSMAN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

April 10, 1940.


Attorney(s) appearing for the Case

Harry C. Weeks and R. B. Cannon, both of Fort Worth, Tex., for petitioner.

Robert N. Anderson and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John W. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.


HUTCHESON, Circuit Judge.

Petitioner and his wife keep their books, and their tax returns are made on the cash receipts and disbursements basis. In the separate income tax returns each filed for 1936, a salary of $50,000 for that year voted to petitioner as president of the Wrightsman Oil Company, on December 30, 1936, was treated as community property, each reporting ½ of it as his income. The question for decision here is when, under the laws of Texas, where...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases