Estate of J. Leslie Vogel, Robert G. Partridge, and Elizabeth S. Vogel, Executors v. Commissioner of Internal Revenue

POPE, Circuit Judge.

I concur. I have been bothered here about the application of § 164, Cal.Civ. Code. Apparently the presumption of this section, that “property * * * acquired by a married woman by an instrument in writing * * * is her separate property” cannot be rebutted solely by evidence as to the source of the funds. Ciambetti v. Department of Alcoholic Beverage Control, 161 Cal.App.2d 340, 326 P.2d 535, 538; Gudelj v. Gudelj, 41 Cal.2d 202, 259 P.2d 656, 662.

So far as the certificates of stock in the name of the wife are concerned, I would think it proper to hold that those…