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Income Tax Keyed to Graetz
Lucas v. Earl
Citation:281 U.S. 111 (1930)
In 1901, Respondent and his wife signed an agreement stating that any property currently held or acquired thereafter would owned by both parties as joint tenants. Due to this contract, Respondent contested that only half of his income could be held as taxable as the other half was held by his wife. In 1920 and 1921, the Commissioner of Internal Revenue found that Respondent was taxable on the entirety of his income.
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