Pierce v. Woods

I respectfully dissent.

It was stipulated in this case that although both the husband and wife worked during their marriage, the earnings of the husband constituted ninety-two percent of their gross receipts and that he contributed that percentage of the purchase price of their residence, taxation of which is now in dispute.

Insofar as the majority seem to conclude, contrary to the stipulation of the parties, that as a matter of fact the contributions of the wife, economic and otherwise, justify taxing only fifty percent of the value of the residence in the husband’s estate, I have no…