WEST v. COMMISSIONER OF INTERNAL REVENUE

No. 10029.

131 F.2d 46 (1942)

WEST v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

October 22, 1942.


Attorney(s) appearing for the Case

Jones & Bronson, H. B. Jones, W. L. Grill, and R. B. Hooper, all of Seattle, Wash., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Louise Foster, and Earl C. Crouter, Sp. Assts. to Atty. Gen., for respondent.

Before GARRECHT, HANEY and HEALY, Circuit Judges.


HEALY, Circuit Judge.

The question here is whether or not the petitioning taxpayer was entitled to report his income for the year 1937 on the community property basis. The Board of Tax Appeals held that he was not.

Taxpayer married Felita M. West in 1920. In the ensuing years he acquired property consisting largely of stock in an importing concern. The couple at all times were domiciled in the State of Washington, and the property acquired was community property...

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