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COMMISSIONER OF INTERNAL REVENUE v. CAVANAGH

No. 9840.

125 F.2d 366 (1942)

COMMISSIONER OF INTERNAL REVENUE v. CAVANAGH.

Circuit Court of Appeals, Ninth Circuit.

January 28, 1942.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Helen R. Carloss, Joseph M. Jones, and Lee A. Jackson, Sp. Assts. to the Atty. Gen., for petitioner.

Henry Grivi, of Los Angeles, Cal., for respondent.

Before DENMAN, MATHEWS, and STEPHENS, Circuit Judges.

STEPHENS, Circuit Judge.

The Commissioner of Internal Revenue found a deficiency in the tax of Cavanagh for the tax year of 1935 and the Board of Tax Appeals found an overpayment. The Commissioner appeals. The principal divergent conclusions spring from a difference of opinion as to the property status of income earned. Taxpayer reported one-half of his income upon the basis of its being community property and in this the Commissioner is not agreed, but the Board...

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