McLarry v. Commissioner of Internal Revenue

WALKER, Circuit Judge.

Petitioner and her husband, both residents of Texas, filed separate income tax returns for the year 1924, the petitioner reporting as income $9,-188, which was one-half of the earnings of her husband for personal services performed by him, and in computing her tax in her return she claimed credit on the basis of the entire sum of $9,188 being earned income, under the provision of section 209 of the Revenue Act of 1924. 43 Stat. 263. The Commissioner determined a deficiency of tax, as a result of holding that petitioner’s earned income was $5,000, instead of $9,188. The…