WALLACE, Circuit Judge:
Janus appeals a ruling by the district judge that payments of estimated tax made by Janus on his separate declaration of estimated tax were presumptively made with community property funds and that, accordingly, a judgment for overpayment of taxes must be reduced by one-half. We reverse.
In late 1966 Janus and his wife separated, and on December 20, 1966, Mrs. Janus filed suit for divorce. On June 30, 1967, Janus and his wife entered...
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