Income Tax Keyed to Lind
Lucas v. Earl
Respondent, Earl, and his wife entered into a contract wherein all property that they have or received is taken as joint tenants with rights of survivorship. Respondent sought to only be taxed on half of his earnings for 1920 and 1921. The Commissioner of Internal Revenue and Board of Tax Appeals held that the tax should be on the whole, but the Court of Appeals reversed.
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