Herder v. Helvering

VINSON, Associate Justice.

Two petitions for review of United States Board of Tax Appeals redeterminations of separate income tax liabilities are consolidated herein. The Board determined a deficiency against George Herder, deceased, for the period January 1 to March 29, 1934, the date of his death, (to which we will refer hereinafter as the first period) and a deficiency against his wife, Mary Herder, for the calendar year 1934.

The decedent, George Herder, and his wife Mary Herder, resided in the State of Texas and owned community property located there which produced income during the first…