Wehe v. McLaughlin

DIETRICH, Circuit Judge.

The appellant (plaintiff below) was at all times herein mentioned a married man residing in the state of California, where he was engaged in the practice of his profession as a lawyer. Upon the assumption that such was their right, he and his wife made separate returns for the year 1920, each returning one-half of plaintiff’s professional earnings. The Department, taking the view that the whole of the income was returnable by the plaintiff alone, made an additional assessment against him of $495.38, which he paid under protest, and to recover this amount he brought the…