Caldwell v. Commissioner of Internal Revenue

SIBLEY, Circuit Judge.

The petitioners are husband and wife domiciled in Louisiana who made separate returns for income taxation for the years 1935 to 1938 inclusive. The income was ail earned by the husband and fell into the marital community. The wife’s returns are counterparts of the husband’s; and the issues were consolidated before the Board of Tax Appeals, and a joint petition for review is brought here. A fraud penalty was assessed against Caldwell but not against his wife. Identical deficiencies for each year were assessed against both. These arise out of, First, compensation in…