BAGUR v. C. I. R.

Nos. 76-4466, 77-2974.

603 F.2d 491 (1979)

Aimee D. BAGUR, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Barbara M. HANSEN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

September 26, 1979.


Attorney(s) appearing for the Case

M. Hepburn Many, New Orleans, La., for petitioner-appellant in No. 76-4466.

Meade Whitaker, Chief Counsel, I. R. S., Acting Asst. Atty. Gen., Aaron Rosenfeld, Gary R. Allen, Ernest J. Brown, Attys., Dept. of Justice, Tax Div., Washington, D. C., for respondent-appellee in No. 76-4466.

Barbara M. Hansen, pro se.

Victoria Welcome, Atty., Women's Law Centers, Inc., Dallas, Tex., for amicus curiae for Women's Law Centers, Inc.

M. Carr Ferguson, Acting Asst. Atty. Gen., Richard Farber, Crombie J. D. Garrett, Gilbert E. Andrews, Chief, Appellate Sect., Richard Farber, Atty., Charles L. Saunders, Act. Chief Counsel, Tax Div., U. S. Dept. of Justice, Stuart Seigel, IRS, Washington, D. C., for respondent-appellee C. I. R.

Before WISDOM, AINSWORTH and CLARK, Circuit Judges.


WISDOM, Circuit Judge:

In the Louisiana community property system a wife has a present, vested, undivided one-half ownership of the property acquired during the marriage, including her husband's earnings.1 The system is based on the concept of the family as a viable unit, the husband exercising his managerial control as "head and master"2 in the best interests of the matrimonial partnership.

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