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RAMOS v. C. I. R.

No. 28939.

429 F.2d 487 (1970)

Carmen RAMOS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

July 13, 1970.

Attorney(s) appearing for the Case

Joseph L. Nanus, Hidalgo County Legal Aid Society, Edinburg, Tex., for petitioner-appellant.

Johnnie M. Walters, Asst. Atty. Gen., John A. Townsen, Lee A. Jackson, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., K. Martin Worthy, Chief Counsel, Christopher J. Ray, Atty., Internal Revenue Service, Washington, D. C., for respondent-appellee.

Before GODBOLD, SIMPSON and MORGAN, Circuit Judges.

PER CURIAM.

We review here a decision of the Tax Court of the United States affirming a deficiency assessed by the Commissioner in the amount of $123.00 against Mrs. Carmen Ramos for 1964. The Commissioner's deficiency assessment arose from his determination based upon Texas community property laws that the appellant is liable for 1964 income tax on one-half of the money earned by her husband during that year plus one-half...

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