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BELL v. COMMISSIONER OF INTERNAL REVENUE

No. 15113.

219 F.2d 442 (1955)

Leola Johnson BELL and David Arthur Bell, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Fifth Circuit.

February 24, 1955.

Attorney(s) appearing for the Case

Robert L. Collings, Lake Charles, La. (Anderson & Collings, Lake Charles, La., of counsel), for petitioners.

Karl Schmeidler, Ellis N. Slack, Lee A. Jackson, Carolyn R. Just, Sp. Assts. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Daniel A. Taylor, Ch. Counsel, Int. Rev. Serv., John M. Morawski, Sp. Atty., Washington, D. C., for respondent.

Before HOLMES, RIVES and TUTTLE, Circuit Judges.

TUTTLE, Circuit Judge.

The question presented on this petition for review is as to the correctness of the decision of the Tax Court that taxpayers, husband and wife, who filed separate returns under the community property system in Louisiana, failed to report partnership income to which the husband became entitled during the year 1947. Taxpayers were residents of Louisiana and jurisdiction is conferred on the court to entertain this petition for review by the provisions...

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