Court Opinion

ID: 9453943
Source: CourtListenerOpinion
Date Created: 2023-08-04 18:29:30.03975+00
Date Added: 2024-06-11T17:33:53.281492
License: Public Domain

JOHN R. BROWN, Chief Judge
(concurring) :
I concur in the result and in the opinion. I would only add that on the reasoning here set forth the husband-bread-winner-taxpayer in both Thomas and Rudolph would have prevailed because it was to the self-expressed self-interest of the two insurance company employers that the agent-employees had to travel to, and be in attendance at, the .company planned, paid for, controlled and directed trip.
Attributing income to the little wife who was neither an employee, a prospective employee, nor a dealer, for the value of a trip she neither planned nor chose still bothers me. If her uncle had paid for the trip, would it not have been a pure gift, not income? Or had her husband out of pure separate property given her the trip would the amount over and above the cost of Texas bed and board have been income? I acquiesce now, confident that for others in future cases on a full record the wife, as now does the husband, also will overcome.