United States v. Malcolm, 282 U.S. 792 (1931). · Go Syfert
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United States v. Malcolm, 282 U.S. 792 (1931). Cases Citing This Book View Copy Cite
371 citation events (10 in the last 25 years) across 20 distinct courts.
Strongest positive: Cookston v. Commissioner (tax, 1987-03-26)
Treatment trajectory · 1931 → 2026 · click a year to view as-of
1931 1978 2026
Top citers, strongest first. 12 distinct citers. How cited ↗
cited Cited "see" Cookston v. Commissioner
Tax Ct. · 1987 · signal: see · confidence high
See United States v. Malcolm, 282 U.S. 792 (1931) ; Edwards v. Commissioner, 680 F.2d 1268 ↩ (9th Cir. 1982) . 4.
discussed Cited "see" Bagur v. Comm'r (2×)
Tax Ct. · 1976 · signal: see · confidence high
See United States v. Malcolm, 282 U.S. 792 (1931); Hopkins v. Bacon, 282 U.S. 122 (1930); Goodell v. Koch, 282 U.S. 118 (1930); Poe v. Seaborn, supra. However, if the petitioner’s interest in the community property was a mere expectancy, she was not required to report one-half of the community income.
discussed Cited "see" Parsons v. Commissioner (2×)
Tax Ct. · 1964 · signal: see · confidence high
See United States v. Malcom , 282 U.S. 792 .
examined Cited "see" United States v. Merrill (3×)
S.D. Cal. · 1952 · signal: see · confidence high
See United States v. Malcolm, 282 U.S. 792 , 51 S.Ct. 184 , 75 L.Ed. 714 .
examined Cited "see" Somerville v. Commissioner (3×)
9th Cir. · 1941 · signal: see · confidence high
See United States v. Malcolm, 282 U.S. 792 , 51 S.Ct. 184 , 75 L.Ed. 714 .
cited Cited "see" Kingsbury v. Commissioner
B.T.A. · 1935 · signal: see · confidence high
See United States v. Malcolm, 282 U. S. 792 .
cited Cited "see" Kingsbury v. Commissioner
B.T.A. · 1935 · signal: see · confidence high
See United States v. Malcolm, 282 U. S. 792 .
cited Cited "see" United States v. Malcolm
9th Cir. · 1931 · signal: see · confidence high
See 51 S. Ct. 184 , 75 L.
discussed Cited "see" Ali (2×)
unknown court · Joh · signal: see · confidence high
Ed. 731 , 50 S. Ct. 241 (1930) ; see United States v. Malcolm, 282 U.S. 792 , 793-794 , 75 L.
discussed Cited "see, e.g." Shelley Jou Wienke v. Commissioner
Tax Ct. · 2020 · signal: see also · confidence medium
Sec. 1.66-1(a), Income Tax Regs.; see also United States v. Malcolm, 282 U.S. 792, 794 (1931). - 14 - [*14] A State’s community property laws determine the ownership of community property income, while Federal law determines the Federal taxation of that income.
cited Cited "see, e.g." Bass v. Commissioner
Tax Ct. · 1983 · signal: compare · confidence low
Compare United States v. Malcolm, supra , with United States v. Robbins, 269 U.S. 315 , 327 (1926) ; see also United States v. Mitchell, supra, at 195-196 .
discussed Cited "see, e.g." Hampton v. Commissioner (2×)
Tax Ct. · 1962 · signal: see also · confidence low
See also, United States v. Malcolm, 282 U.S. 792 (1931).
Retrieving the full opinion text from the archive…
UNITED STATES
v.
MALCOLM.
512.
Supreme Court of the United States.
Jan 19, 1931.
282 U.S. 792
Per Curiam.
Cited by 180 opinions  |  Published
CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE NINTH CIRCUIT.

[*794] Solicitor General Thacher, Assistant Attorney General Youngquist, Mr. Sewall Key and Miss Helen R. Carloss, Special Assistants to the Attorney General, and Mr. Erwin N. Griswold submitted for the United States.

Messrs. Kingman Brewster, James S.Y. Ivins, Allen G. Wright, A.J. Hill, O.R. Folsom-Jones, Joseph D. Brady, and F.E. Youngman submitted for Malcolm.

PER CURIAM.

The first question certified is answered: No. The second question is answered: Yes. Poe v. Seaborn, ante, p. 101; Goodell v. Koch, ante, p. 118; Hopkins v. Bacon, ante, p. 122.