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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
CourtCourt of Appeals for the Fifth Circuit
DecidedMarch 10, 1934
DocketNo. 7147
StatusPublished
Cited by10 cases

This text of 69 F.2d 633 (Saenger v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
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).

Opinion

HUTCHESON, Circuit Judge.

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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Bluebook (online)
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, Counsel Stack Legal Research, https://law.counselstack.com/opinion/saenger-v-commissioner-ca5-1934.