Lawrence E. Bowling v. United States

This is an appeal from a judgment sustaining an Internal Revenue Service determination of appellant’s tax liability for the years 1962 and 1964. The district court held that in a community property state each spouse must report and has federal income tax liability on one half of the community earnings. We affirm.

Appellant and his wife were residents of Texas during the period in question. They filed separate returns, each claiming his or her own income and tax cred-mathematical deficiency was assessed because of this procedure. Also, certain deductions for travel expenses and dependence were…