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McCAULEY v. COMMISSIONER OF INTERNAL REVENUE

No. 5925.

44 F.2d 919 (1930)

McCAULEY et ux. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

November 22, 1930.

Attorney(s) appearing for the Case

Arthur V. Wright, of San Antonio, Tex., for petitioners.

G. A. Youngquist, Asst. Atty. Gen., S. Dee Hanson and J. Louis Monarch, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. S. Franklin, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C. (Frank M. Thompson, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., on the brief), for respondent.

Before BRYAN and FOSTER, Circuit Judges, and DAWKINS, District Judge.

BRYAN, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals which upheld assessments for income taxes for the year 1922, made by the Commissioner of Internal Revenue. The petitioners are husband and wife living in Texas, and, as under the community laws of that state each had a half interest in the property out of which the income was earned, each was separately assessed for half of the income tax, but, as the questions involved were...

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