Méndez Ríos v. Secretary of the Treasury

This appeal involves a notice served on plaintiff in the year 1950 by the then Treasurer of Puerto Rico, as to an *79alleged income tax deficiency with respect to the year 1944. The uncontroverted facts are the following:

In the year 1944 plaintiff, Isabel Méndez Rios, was married to Clemente Santisteban. The latter filed an income tax return for the year 1944, where he declared a total net income of $31,432.02 received jointly by him and his wife, plaintiff herein. He paid an income tax of $9,185.69. In his return Santisteban set forth, under oath, that on the last day of the tax year of 1944 he…