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LUCAS v. COMMISSIONER OF INTERNAL REVENUE

No. 10428.

134 F.2d 319 (1943)

LUCAS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied April 2, 1943.

Attorney(s) appearing for the Case

Eugene J. McGivney, Louis C. Guidry, Solomon S. Goldman, and Monte M. Lemann, all of New Orleans, La., for petitioner.

William A. Clineburg, Sewall Key, and Helen R. Carloss, Sp. Assts. to Atty. Gen.; Samuel O. Clark, Jr., Asst. Atty. Gen.; and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John W. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and McCORD, Circuit Judges.

McCORD, Circuit Judge.

Louise P. Lucas petitions for review of a decision of the Board of Tax Appeals sustaining the Commissioner's determination of income tax deficiencies for the years 1936 and 1937 of $234.60 and $410.38, respectively. The taxpayer and her husband reside in Louisiana, a community property state. The income in question was from the wife's separate property located in Missouri, and was reported for income tax purposes as income of the community of...

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