Bordenave v. Franchise Tax Board

Plaintiff, appellant herein, brought this action against respondent, The Franchise Tax Board, to recover income taxes paid under protest.

Appellant and her husband purchased a ranch near Stockton, California, in 1944. The title was taken in the name of the husband, but it is without dispute that the purchase was made with community funds and that the property was community property of the two spouses. In 1946 husband and wife executed a deed to themselves in joint tenancy purporting to change the title to that form of ownership. The husband died April 2, 1948. Appellant brought a proceeding to…