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COMMISSIONER OF INTERNAL REVENUE v. GRACEY

No. 11587.

159 F.2d 324 (1947)

COMMISSIONER OF INTERNAL REVENUE v. GRACEY. SAME v. MAHN. GRACEY et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 5, 1947.

Attorney(s) appearing for the Case

Louise Foster, Sewall Key, J. Louis Monarch, and Newton K. Fox, Sp. Assts. to the Atty. Gen., Douglas W. McGregor, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bur. Int. Rev., and Bernard D. Daniels, Sp. Atty., Bur. Int. Rev., both of Washington, D. C., for Commissioner of Internal Revenue.

James H. Yeatman, of Houston, Tex., for taxpayers.

Before HOLMES, McCORD, and WALLER, Circuit Judges.

McCORD, Circuit Judge.

The Commissioner and the taxpayers have filed petitions for review of a decision of the Tax Court redetermining income tax deficiencies for the year 1940. The findings and opinion of the Tax Court are reported, 5 T.C. 296.

During the taxable year, taxpayers were husband and wife residing in Texas, a community property State. Their income tax returns were filed on a community basis, and for the taxable...

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