1. Home
  2. Browse Decisions
  3. F.2d
  4. 153 F.2d
  5. 153 F.2d 348 (1946)
 

LAZARD v. COMMISSIONER OF INTERNAL REVENUE

No. 11442.

153 F.2d 348 (1946)

LAZARD v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied April 15, 1946.

Attorney(s) appearing for the Case

Sidney L. Herold, of Shreveport, La., for petitioner.

L. W. Post and Helen R. Carloss, Sp. Assts. to Atty. Gen., and Sewall Key, Acting Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bur. Int. Rev., and Bernard D. Daniels, Sp. Atty., Bur. Int. Rev., both of Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and McCORD, Circuit Judges.

McCORD, Circuit Judge.

This appeal involves income taxes for the years 1940 and 1941.

The question presented: Was income in the form of royalties from oil property which was the separate property of the taxpayer community income, only one-half of which is taxable to her, or separate income taxable in full to the taxpayer under Section 22(a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 22(a)?

Mrs. Rosemary Herold Lazard, the taxpayer...

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