Moody v. Moody

This suit was instituted by Mrs. M. M. G. Moody against her divorced husband, W. L. Moody III, seeking a recovery of the amount paid by her as Federal income tax on one-half of the community income during the portion of the year 1947 in which the parties were husband and wife. In a trial before the court without a jury upon an agreed statement of facts judgment was rendered that Mrs. Moody take nothing by her suit. That judgment was affirmed by the Court of Civil Appeals, one of the Justices dissenting. 265 S.W. 2d 610.

The parties were married in 1934 and were divorced on May 23, 1947. On May…