Elizabeth Terry Duncan and the State National Bank of El Paso, Independent Executors of the Estate of Ernest Allen Duncan, Deceased v. United States

JOHN R. BROWN, Circuit Judge.

The problem here is whether the following items in the Estate of Dr. Duncan:

Item I. 16 stocks purchased principally through1 the Hutton & Co. account $73,268.54

Item II. Credit balance Hutton & Co. account 1,783.97

Item III. State National Bank, El Paso, balance account in name of E. A. Duncan 6,636.33 $81,688.84

should be treated as the separate property of the decedent or as community property of decedent and his surviving widow. The Commissioner determined that each was separate property. In the Estate’s suit for refund, 28 U.S.C.A. § 1346(a) (1), the Court,…