Gallagher v. United States

GOODMAN, District Judge.

In this action plaintiff seeks the refund of income taxes in the sum of $80,464.10 alleged to have been erroneously paid and collected for the years 1937, 1938 and 1939. Plaintiff reported as income for the years in question all of his salary for personal, services, whereas under the laws of the state (California) where he claims he and his wife were then domiciled, such earnings were community property and only one half of such income was therefore taxable to plaintiff.

Factually the case is not substantially dissimilar to Sampson v. United States, D.C., 63 F.Supp.…