Saenger v. Commissioner
69 F.2d 633, 13 A.F.T.R. (P-H) 743, 1934 U.S. App. LEXIS 3618, 1934 U.S. Tax Cas. (CCH) 9141, 13 A.F.T.R. (RIA) 743
Court of Appeals for the Fifth Circuit·Decided March 10, 1934·No. No. 7147·Published·Cited by 10 cases
Opinion
The denial of A. D. Saengesr’s petition (C. C. A.) 69 F. (2d) 631, denies Mrs. Saen-ger’s too. Co-owners of the income earned, they are co-payers of the tax on it.
Unlike in Earl’s Case, 281 U. S. Ill, 50 S. Ct. 241, 74 L. Ed. 731, husband and wile here are joint, not separate, earners. Together they are the tree. They share its fruits and the burdens of that sharing. Bender v. Pfaff, 282 U. S. 127, 51 S. Ct. 64, 75 L. Ed. 252.
The petition is denied.
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Saenger v. Commissioner, 69 F.2d 633, 13 A.F.T.R. (P-H) 743, 1934 U.S. App. LEXIS 3618, 1934 U.S. Tax Cas. (CCH) 9141, 13 A.F.T.R. (RIA) 743 (5th Cir. 1934).
69 F.2d 633 (Saenger v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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