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MASSAGLIA v. C. I. R.

No. 6446.

286 F.2d 258 (1961)

Laura MASSAGLIA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

January 3, 1961.

Attorney(s) appearing for the Case

Palmer Johnson, Los Angeles, Cal. (Conrad T. Bjornlie, Los Angeles, Cal., on the brief), for petitioner.

Douglas A. Kahn, Washington, D. C. (Charles K. Rice, Lee A. Jackson and Melva M. Graney, Washington, D. C., with him on brief), for respondent.

Before MURRAH, Chief Judge, LEWIS, Circuit Judge, and RICE, District Judge.

MURRAH, Chief Judge.

Petitioner seeks review of a decision of the Tax Court (33 T.C. 379), sustaining the Commissioner's determination and assessment of deficiencies in income taxes for the years 1952 and 1953. She computed and returned her taxable income for those years on the theory that her income-producing property was community property under controlling New Mexico law, and that upon the death of her husband in 1951, the basis...

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