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WILLHOIT v. C. I. R.

No. 16730.

308 F.2d 259 (1962)

Eleanor M. WILLHOIT and John D. Willhoit, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

September 4, 1962.

Attorney(s) appearing for the Case

Granville B. Smith, Long Beach, Cal., and W. I. Gilbert, Jr., Los Angeles, Cal., for petitioners.

Charles K. Rice, Asst. Atty. Gen., Meyer Rothwacks, Robert N. Anderson, and Charles B. E. Freeman, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before BARNES and KOELSCH, Circuit Judges, and YANKWICH, District Judge.

KOELSCH, Circuit Judge.

John D. Willhoit and Eleanor M. Willhoit seek a review of the decision of the Tax Court of the United States redetermining deficiencies in their respective income taxes for 1943, 1944 and 1945. Their income for those years was earned exclusively by John D. Willhoit (herein "the petitioner") while the taxpayers were residing at Long Beach, California, and was community property. Under the laws of that state, the income belonged equally to the...

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