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DAVIDSON v. COMMISSIONER OF INTERNAL REVENUE

No. 8308.

91 F.2d 516 (1937)

DAVIDSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied August 13, 1937.

Attorney(s) appearing for the Case

Geo. S. Atkinson, of Dallas, Tex., for petitioner.

Norman D. Keller, Sewall Key, and Warren F. Wattles, Sp. Assts. to Atty. Gen., James W. Morris and Robert H. Jackson, Asst. Attys. Gen., and Morrison Shafroth, Chief Counsel, Bureau of Internal Revenue, and Charles H. Curl, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, SIBLEY, and HUTCHESON, Circuit Judges.

FOSTER, Circuit Judge.

Adam H. Davidson and his wife, Clifford Drake Davidson, domiciled in Dallas, Tex., filed separate returns for income taxes for the calendar year 1927, dividing the community income, under the Texas law, between them. The Commissioner determined a deficiency of $19,859.53 as to each taxpayer. On petition to the Board of Tax Appeals the Commissioner's ruling was affirmed. 34 B.T.A. 479. The case is before us on petition of the wife, with a stipulation...

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