Does a spouse have possession or enjoyment of a property?
MultiRegion, United States of America
The following excerpt is from Rickenberg v. Commissioner of Internal Revenue, 177 F.2d 114 (9th Cir. 1949):
"That one may manage and control property without either possession or enjoyment is illustrated by the situation where an agent manages real property for the owner. In such case although the agent may have absolute control in managing and renting the property and in collecting rents, the
[177 F.2d 117]
rents belong to the owner who enjoys them. We think that theoretically each spouse had possession and enjoyment of his particular interest. Decedent, therefore, did not possess and enjoy his wife's interest. * * *" United States v. Goodyear, supra, 99 F.2d at page 527.[177 F.2d 117]
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