Beals v. Fontenot

HUTCHESON,' Circuit Judge.

The suit was for the refund of estate taxes paid on account of corporate stock. The claim was that though the stock was separate property of Beals, its increase in value, $35,460, was, due to the management and efforts of Beals, the property of the community, and only one-half of it was taxable to the estate of the deceased. The defense was that admittedly separate property when they were acquired, “separate property is that which either party brings into the marriage,” La. C. C. art. 2334, the character of the shares as separate was not at all affected by the…