BERTHA H. SAENGER, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
BERTHA H. SAENGER, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
69 F.2d 633
Court of Appeals for the Fifth Circuit (1934)
Caution
Cited by 16 cases
Opinion of the Court
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.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By (16 total)
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United States v. Mitchell, 403 U.S. 190 (U.S. 1971)
-
Commissioner of Internal Revenue v. Hopkinson, 126 F.2d 406 (2d Cir. 1942)
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Bothwell v. Commissioner of Internal Revenue, 77 F.2d 35 (10th Cir. 1935)
Previewing 3 of 16 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Lucas v. Earl, 281 U.S. 111 (U.S. 1930)
- Oklahoma v. Texas, 281 U.S. 694 (U.S. 1930)
- Bender v. Pfaff, 282 U.S. 127 (U.S. 1930)
- Saenger v. Commissioner of Internal Revenue, 69 F.2d 631 (5th Cir. 1934)