Lucas v. Commissioner

McCORD, Circuit Judge.

Louise P. Lucas petitions for review of a decision of the Board of Tax Appeals sustaining the Commissioner’s determination of income tax deficiencies for the years 1936 and 1937 of $234.60 and $410.38, respectively. The taxpayer and her husband reside in Louisiana, a community property state. The income in question was from the wife’s separate property located in Missouri, and was reported for income tax purposes as income of the community of acquets and gains. The Commissioner contends that the income should be taxed in full as the separate property of the wife.

Under…