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BLUMENTHAL v. COMMISSIONER OF INTERNAL REVENUE

Nos. 449, 450.

60 F.2d 715 (1932)

BLUMENTHAL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

July 18, 1932.

Attorney(s) appearing for the Case

Eugene Blumenthal and Ira S. Robbins, both of New York City (Walter H. Liebman and Eugene Blumenthal, both of New York City, of counsel), for petitioner-appellant.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and A. H. Conner, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent-appellee.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

The taxpayer and his wife were married in 1903 in the Province of Alsace-Lorraine, then a part of the German Empire. Immediately prior to the marriage they entered into an antenuptial agreement containing the following provisions:

"Property acquired during the period of the marriage shall be conclusively considered as jointly held.

"There remains, therefore, to each spouse as his or her respective contributed fortune...

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