Hardy

The Commissioner determined deficiencies in petitioner taxpayer’s income taxes for the years 1934, 1935, 1936 and 1937, and the taxpayer instituted three separate proceedings before the Board of Tax Appeals for redetermination of the deficiencies. The proceedings were consolidated for hearing, and the Board sustained the Commissioner’s determination. The present petition for review followed.

The proposed deficiencies arise by reason ■of the ruling of the Commissioner that the income earned by-the taxpayer as compensation for personal services during the tax years in question constituted his own separate property, taxable to him in its entirety, rather than community property taxable to him only .to the extent of one-half thereof. The answer to the question involved depends upon whether a written property settlement agreement made by the taxpayer with his wife in 1933, which provided that subsequently acquired property should be the separate property of the one acquiring it, remained in force during the taxable years, as the Board found and held, or whether, as claimed by the taxpayer, it was annulled or rescinded by the parties and was superseded by an alleged, executed oral…