Thomas v. United States

ATWELL, District Judge.

Eor the taxable year 1919 Mr. Thomas filed a return on March 9,1920. At that time the Commissioner of Internal Revenue was not permitting the husband and wife to file separate returns of their respective incomes under state community property laws. In Thomas’ return, which included the income of Mrs. Thomas, there was no direct statement of such fact. It was not signed by Mrs. Thomas.

The return was made on the form furnished by the Commissioner. The questions on the form sought information as to whether Thomas was married or single, and, if married, whether his wife was…