O'ROURKE v. COMMISSIONER OF INTERNAL REVENUE

No. 7690.

81 F.2d 668 (1936)

O'ROURKE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

January 27, 1936.


Attorney(s) appearing for the Case

Harry Corvin and Judson W. Reeves, both of San Francisco, Cal., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and F. E. Youngman, Sp. Assts. to the Atty. Gen., for respondent.

Before WILBUR, DENMAN, and MATHEWS, Circuit Judges.


DENMAN, Circuit Judge.

The issue here is as to whether taxpayer is bound by his election to file a joint return, and is determined by the decision in U. S. v. Pettigrew (C.C.A.) 81 F.2d 666, this day decided.

On March 3, 1930, taxpayer filed an income tax return for the fiscal year ending January 31, 1930, including therein items of income which were community property of himself and wife under the laws of California (Civ...

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