Clay v. United States

LEE, Circuit Judge.

In her income tax return for the year 1940, appellant reported as community income the income from certain of her separate properties. The Commissioner ruled the income appellant’s separate income, taxable to her, and levied a deficiency assessment. Appel lant paid the assessment and filed a claim for refund; upon payment being refused, this suit was brought'to recover the amount of the claim. The court below sustained the Commissioner, and appellant prosecuted this appeal.

The sole question is whether income from separate property of the taxpayer, where property and income…