Mary Ellen Brent v. Commissioner of Internal Revenue

ALVIN B. RUBIN, Circuit Judge:

Once again we consider the plight of a Louisiana ex-wife who is assessed with an income tax deficiency on one-half of that part of her former husband’s community earnings received by him prior to the termination of the marital community and never paid to her. Concluding that Louisiana law made the income belong to the spouses in equal shares and, therefore, permits the imposition of the tax, we reverse the contrary conclusions of the Tax Court, 70 T.C. 775, and remand for further proceedings.

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Mrs. Mary Ellen Brent and Dr. Walter H. Brent, Jr. were married in 1950…