VAN DYKE v. COMMISSIONER OF INTERNAL REVENUE

No. 9728.

120 F.2d 945 (1941)

VAN DYKE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

June 16, 1941.


Attorney(s) appearing for the Case

Mabel Walker Willebrandt, of Washington, D. C., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, and Warner W. Gardner, Sp. Assts. to Atty. Gen., for respondent.

Before DENMAN, MATHEWS, and HEALY, Circuit Judges.


MATHEWS, Circuit Judge.

Petitioner, W. S. Van Dyke, seeks reversal of a decision of the Board of Tax Appeals which determined that there was a deficiency of $31,273.72 in respect of petitioner's income tax for 1935.

The question is whether, as claimed by petitioner, salary earned and received by him after a property settlement with his wife, Zina Bertha Van Dyke, on January 7, 1935, was community property and therefore taxable one-half to each spouse, or whether...

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