POHLEN v. COMMISSIONER OF INTERNAL REVENUE

No. 12167.

165 F.2d 258 (1948)

POHLEN et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

January 23, 1948.


Attorney(s) appearing for the Case

Muckleroy McDonnold, of San Antonio, Tex., for petitioners.

L. W. Post, George A. Stinson, Helen R. Carloss and Louise Foster, Sp. Assts. to the Atty. Gen., Theron L. Caudle, Asst. Atty. Gen., and Charles Oliphant and Rollin H. Transue, both of Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and WALLER, Circuit Judges.


HOLMES, Circuit Judge.

This appeal involves income taxes and penalties for the year 1943. The year 1942 is also involved because of the pay-as-you-go provisions of the Act of 1943, 26 U.S. C.A. Int.Rev.Code, §§ 1621-1627. William F. Pohlen (hereinafter referred to as the taxpayer) and his wife are residents of San Antonio, Texas. They filed joint income-tax returns for 1942, and separate returns for 1943, on which each reported one-half of their community...

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