Barret v. United States

DAWKINS, Chief Judge.

The remaining issue in this case is whether the plea of limitations or prescription should be sustained to that part of the claim for refund originally asserted by the wife of the plaintiff. After this suit was filed, the plaintiff’s husband discovered that as a matter of law the claim of a credit on the income tax of the wife for one-half of the casualty damage involved could not be supported, for the reason that the property itself belonged to the husband by inheritance and the claim therefor did not fall into the matrimonial community. The entire claim had been…