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COMMISSIONER OF INTERNAL REVENUE v. WILSON

Nos. 7343, 7344.

76 F.2d 766 (1935)

COMMISSIONER OF INTERNAL REVENUE v. WILSON. SAME v. McCRORY.

Circuit Court of Appeals, Fifth Circuit.

April 4, 1935.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., Helen R. Carloss and Sewall Key, Sp. Assts. to Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, and Frank B. Schlosser, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Harry C. Weeks and A. H. Britain, both of Wichita Falls, Tex., for respondents.

Before BRYAN, SIBLEY, and WALKER, Circuit Judges.

SIBLEY, Circuit Judge.

The respondents were married men residing in Texas and under its matrimonial community laws during the years 1925 and 1926. Incomes received by them respectively as beneficiaries of the same trust were held by the Board of Tax Appeals to be community incomes and were thus taxed. The Commissioner here contends that such incomes were altogether the separate property of the respondents; but if not, so much of them as came from bonus and royalty...

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