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COMMISSIONER OF INTERNAL REVENUE v. HYMAN

No. 10531.

135 F.2d 49 (1943)

COMMISSIONER OF INTERNAL REVENUE v. HYMAN.

Circuit Court of Appeals, Fifth Circuit.

April 24, 1943.

Attorney(s) appearing for the Case

Helen R. Carloss, Sewall Key, and Willard H. Pedrick, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, and John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Monte M. Lemann, of New Orleans, La., for respondent.

Before SIBLEY, McCORD, and WALLER, Circuit Judges.

McCORD, Circuit Judge.

Helen E. Hyman and her husband, Harris Hyman, Jr., reside in Louisiana, a community property state. Income received in 1938 from Mrs. Hyman's paraphernal property was reported for income tax purposes as income of the community of acquets and gains. Asserting absence of administration of the wife's separate property by the husband, the Commissioner held the income to be taxable in full as the separate property of the wife, and determined an income...

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