Pfaff v. Bender

DAWKINS, District Judge.

This suit is for the recovery of $1,348.50, paid under protest as the result of a deficiency assessment on plaintiff’s income return for 1927. Plaintiff and his wife lived under the regime of the matrimonial community established by the Louisiana law, and accordingly made separate returns, each for one-half of the total 'income of the year in question. They were married in this state, and have continued to reside here at all times. All of their revenues were from community sources. The government refused to accept payment upon the basis claimed, but required the…