SCOFIELD v. BLACKBURN

No. 15046.

217 F.2d 557 (1954)

Frank SCOFIELD, Collector of Internal Revenue for the First Collection District of Texas, v. D. E. BLACKBURN and Zola Blackburn.

United States Court of Appeals Fifth Circuit.

December 14, 1954.


Attorney(s) appearing for the Case

I. Henry Kutz, Sp. Asst. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Charles F. Herring, U. S. Atty., San Antonio, Tex., for appellant.

Sam G. Winstead, Dallas, Tex., for appellee.

Before HUTCHESON, Chief Judge, HOLMES, Circuit Judge, and ALLRED, District Judge.


HUTCHESON, Chief Judge.

Brought separately but consolidated for trial and appeal, the suits were for the refund of taxes overpaid by the community for the years 1945 and 1946 as a result of the erroneous assessment and collection from them of income which in law and in fact belonged to, and had been received by, their two children, Virginia Ogden and Bill R. Blackburn.

The claim was that the income in question had accrued to, and had been received by, Virginia...

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