Mary Marie Eaves v. United States

JONES, Circuit Judge:

The appellant, Mary M. Eaves, is the wife of Joe Eaves. They reside in New Mexico, a community property state. The facts, so far as are material for our purposes, are thus stated in the findings of the district court:

“Stated simply, the facts reveal that plaintiff and her husband each filed separate returns for the years 1961 through 1964,1966, and 1967. In 1965, they filed a joint return. In the years that separate returns were filed, the community income was divided equally, and each reported his respective share. However, upon audit, it was determined that part of the…