United States Supreme Court Cases & Opinions

U.S. Supreme Court

Lucas v. Earl, 281 U.S. 111 (1930)

Lucas v. Earl

No. 99

Argued March 3, 1930

Decided March 17, 1930

281 U.S. 111

Syllabus

Under the Revenue Act of 1918, which taxes the income of every individual, including "income derived from salaries, wages, or compensation for personal service . . . of whatever kind and in whatever form paid," the income of a husband by way of salary and attorney's fees is taxable to him notwithstanding that, by a contract between him and his wife, assumed to be valid in California where they reside, all their several earnings, including salaries and fees, are to be received, held, and owned by both as joint tenants. P. 281 U. S. 113.

30 F.2d 898 reversed.

Certiorari, 280 U.S. 538, to review a judgment of the circuit court of appeals which reversed a decision of the Board of Tax Appeals upholding a tax upon the respondent's income.

Page 281 U. S. 113