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HOPKINS v. BACON

No. 5479.

38 F.2d 651 (1930)

HOPKINS, Collector of Internal Revenue, v. BACON.

Circuit Court of Appeals, Fifth Circuit.

February 28, 1930.

Attorney(s) appearing for the Case

Norman A. Dodge, U. S. Atty., of Fort Worth, Tex., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for appellant.

Rhodes S. Baker, of Dallas, Tex., Harry C. Weeks, of Wichita Falls, Tex., and R. C. Fulbright and Palmer Hutcheson, both of Houston, Tex. (Thompson, Knight, Baker & Harris, of Dallas, Tex., Weeks, Morrow, Francis & Hankerson, of Wichita Falls, Tex., and Fulbright, Crooker & Freeman and Baker, Botts, Parker & Garwood, all of Houston, Tex., on the brief), for appellee.

Monte M. Lemann and Chas. E. Dunbar, Jr., both of New Orleans, La., as amici curiæ, for Louisiana taxpayers.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.

FOSTER, Circuit Judge.

In this case it appears that C. W. Bacon and his wife are citizens of Texas and domiciled therein. The laws of Texas provide for the matrimonial community. They made separate returns of the income of the community for the year 1927. The Commissioner of Internal Revenue held that the entire income should have been returned by the husband and determined a deficiency of $1,951.88, which was paid under protest, and suit was brought to recover it...

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