Legal Opinion
Saenger v. Commissioner
Court of Appeals for the Fifth Circuit
Decided March 10, 1934No. 7147PublishedCited by 10 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
The denial of A. D. Saengesr’s petition (C. C. A.) 69 F. (2d) 631, denies Mrs. Saen-ger’s too. Co-owners of the income earned, they are co-payers of the tax on it.
Unlike in Earl’s Case, 281 U. S. Ill, 50 S. Ct. 241, 74 L. Ed. 731, husband and wile here are joint, not separate, earners. Together they are the tree. They share its fruits and the burdens of that sharing. Bender v. Pfaff, 282 U. S. 127, 51 S. Ct. 64, 75 L. Ed. 252.
The petition is denied.
2Cases cited2 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Bender v. PfaffSupreme Court of the United States · 1930
3Cited by10 opinions
- Anne Goyne Mitchell v. Commissioner of Internal Revenue, Jane Isabell Goyne Sims v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
- United States v. Mississippi Chemical CompanyCourt of Appeals for the Fifth Circuit · 1964
- Mitchell v. CommissionerUnited States Tax Court · 1969
- Smith v. DonnellyDistrict Court, E.D. Louisiana · 1946
- Edward G. Swartz, Inc. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1934
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