Frank Scofield, Collector of Internal Revenue for the First Collection District of Texas v. D. E. Blackburn and Zola Blackburn

HUTCHESON, Chief Judge.

Brought separately but consolidated for trial' and appeal, the suits were for the refund of taxes overpaid by the com■munity for the years 1945 and 1946 as a result of the erroneous assessment and collection from them of income which in law and in fact belonged to, and had been- received by, their two children, Virginia Ogden and Bill R. Blackburn.

The claim was that the income in question had accrued to, and had been received by, Virginia and Bill as interest on, and gains from, the sale of the one-sixth interest owned by each in United -States' bonds which, under a…