Case Name: Walter B. Maling, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-03-08
Citations: 10 B.T.A. 1237
Docket Number: Docket No. 10013
Parties: Walter B. Maling, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 10
Pages: 1237–1238

Head Matter:
Walter B. Maling, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 10013.
Promulgated March 8, 1928.
Frank R. Wehe, Esq., for the petitioner.
. Philip M. Olarh, Esq., for the respondent.

Opinion:
OPINION.
Trus sell :
The sole issue in this appeal falls squarely within our decision in Guy C. Earl, 10 B. T. A. 723, holding that the earnings of the husband are taxable to him when received even though he has, by an assignment which is legal and enforceable under the laws of the State of California, released to his wife as her separate property one-half of his earnings. We therefore sustain the respondent.
Judgment will be entered for the respondent.