Ella E. Harrold v. Commissioner of Internal Revenue

GOODMAN, District Judge.

We have before us on this appeal a somewhat bizarre cause. The Commissioner of Internal Revenue received payment of all income taxes due from petitioner and her then husband for the years 1946, 1947 and 1948. The spouses were then living together as husband and wife. But because the husband, later, after divorce, filed a claim for refund of that part of the taxes paid by him representing his wife’s (petitioner’s) share of the tax on the community income, the Commissioner has reopened the wife’s tax status and assessed a deficiency tax against her. Obviously this was…