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CALDWELL v. COMMISSIONER OF INTERNAL REVENUE

No. 10519.

135 F.2d 488 (1943)

CALDWELL et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

May 13, 1943.

Attorney(s) appearing for the Case

Roland C. Kizer, of Baton Rouge, La., for petitioners.

Benj. B. Taylor, of Baton Rouge, La., amicus curiae, for petitioner.

Joseph M. Jones, Sewall Key, and J. Louis Monarch, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, and John T. Rogers, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, McCORD, and WALLER, Circuit Judges.

SIBLEY, Circuit Judge.

The petitioners are husband and wife domiciled in Louisiana who made separate returns for income taxation for the years 1935 to 1938 inclusive. The income was all earned by the husband and fell into the marital community. The wife's returns are counterparts of the husband's; and the issues were consolidated before the Board of Tax Appeals, and a joint petition for review is brought here. A fraud penalty...

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