MITCHELL v. C. I. R.

No. 28163.

430 F.2d 1 (1970)

Anne Goyne MITCHELL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Jane Isabell Goyne SIMS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

June 23, 1970.


Attorney(s) appearing for the Case

Paul K. Kirkpatrick, Jr., John C. Blackman, Hudson, Potts & Bernstein, Monroe, La., for petitioner-appellant.

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., U. S. Dept. of Justice, K. Martin Worthy, Chief Counsel, Bobby D. Burns, Atty., Internal Revenue Service, Benjamin M. Parker, Atty., Crombie J. D. Garrett, Atty., U. S. Dept. of Justice, Tax Div., Washington, D. C. Fred B. Ugast, Acting Asst. Atty. Gen., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before AINSWORTH, DYER and SIMPSON, Circuit Judges.


DYER, Circuit Judge:

These appeals from the Tax Court involve the question of a wife's liability out of her separate property for federal income taxes on community income earned when she and her husband were residents and domiciliaries of Louisiana, a community property state. The Tax Court held that the wife is liable for the tax on one-half of all the community income regardless of whose efforts produced the income for the community and even though the wife did...

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