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HENDERSON'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 11532.

155 F.2d 310 (1946)

HENDERSON'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

May 8, 1946.

Attorney(s) appearing for the Case

C. J. Batter, of Washington, D. C., and John L. Toler, of New Orleans, La., for petitioners.

Maryhelen Wigle and Robert N. Anderson, Sp. Assts. to the Atty. Gen., Sewall Key, Acting Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before HOLMES, McCORD, and WALLER, Circuit Judges.

HOLMES, Circuit Judge.

Hunt Henderson died testate on June 21, 1939. His wife survived him. The spouses were life-long residents of Louisiana. Petitioners are the executors and executrix under his will. The estate was composed in part of community property, and there were community debts outstanding.

The first question is whether one-half of the income from the community property for that part of the calendar year falling after decedent's death was taxable...

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