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COMMISSIONER OF INTERNAL REVENUE v. RAY

No. 14429.

210 F.2d 390 (1954)

COMMISSIONER OF INTERNAL REVENUE v. RAY et al.

United States Court of Appeals Fifth Circuit.

February 12, 1954.

Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Charles W. Davis, Chief Counsel, John M. Morawski, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., Morton K. Rothschild, Sp. Asst. to Atty. Gen., Carolyn R. Just, Sp. Asst. to Atty. Gen., for petitioner.

William P. Fonville, Dallas, Tex., for respondents.

Before HUTCHESON, Chief Judge, and HOLMES and RIVES, Circuit Judges.

HUTCHESON, Chief Judge.

These are appeals by the commissioner from a holding and decision of the Tax Court1 in two cases, heard by the Tax Court on petitions of taxpayers, husband and wife, who had filed income tax returns for 1946 on the community property basis. They were heard and determined below and consolidated for hearing here on one record. The holding and decision on stipulated facts2 was that the...

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