United States v. Mitchell

The petition here, arising from two cases Below, presents the issue whether a married woman domiciled in the community property State of Louisiana is personally liable for federal income tax on half the community income realized during the existence of the community de- ' spite the exercise of her statutory right of exoneration. The-issue arises in the .context, in one case, of a divorce, and, in the other, of the husband’s death.

I

Mrs.. Mitchell and Mrs. Sims: The Commissioner of Internal Revenue determined deficiencies against Anne Goyne Mitchell and Jane Isabell Goyne Sims for the tax years…