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NELSON v. FERGUSON

No. 4628.

56 F.2d 121 (1932)

NELSON v. FERGUSON, Collector.

Circuit Court of Appeals, Third Circuit.

February 2, 1932.

Attorney(s) appearing for the Case

Phillip Forman, U. S. Atty., of Trenton, N. J., and Anthony Giuliano, Asst. U. S. Atty., of Newark, N. J. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Frederick W. Dewart, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellant.

J. Haviland Tompkins, of Jersey City, N. J. (Wm. P. Chapman, Jr., of New York City, of counsel), for appellee.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

WOOLLEY, Circuit Judge.

Earl and his wife agreed that any property which either of them had or might thereafter acquire "by earnings (including salaries, fees, etc.) * * *" should be received, held and owned by them as joint tenants. Pursuant thereto Earl for many years and in the tax years in question divided his salary and fees between himself and his wife and returned his half as taxable income. The Commissioner of Internal Revenue, acting under the provision of...

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