(Download) "Commissioner of Internal Revenue v. Gray." by Fifth Circuit Circuit Court Of Appeals " eBook PDF Kindle ePub Free

eBook details

Title: Commissioner of Internal Revenue v. Gray.
Author : Fifth Circuit Circuit Court Of Appeals
Release Date : January 14, 1947
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 68 KB

Description

This suit involves a deficiency in income tax for the year 1941. The questions presented are: (1) whether royalties and bonuses paid under oil and gas leases to the husband as owner of separate real property in Louisiana belonged to the community or to him separately; and (2) whether, if such royalties and bonuses belonged to the community, they were taxable as separate income to the husband because derived from his separately owned property.