Johnson v. United States

DENMAN, Circuit Judge.

This is an appeal from a judgment of the district court denying appellant a refund of a portion of his income tax paid by him for the tax year 1935. It is not questioned that a proper claim for refund was filed and the case was before, the district court on the merits of the claim.

The appeal challenges the district court’s decision that under the provisions of the Revenue Act of 1934 for the taxing of income derived from “compensation for personal seryice,” Congress intended to tax to the husband in California, one of the eleven community property states, the earnings of…