Saenger v. Commissioner
U.S. Court of Appeals for the Fifth Circuit
Saenger v. Commissioner, 69 F.2d 633 (5th Cir. 1934)
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
Saenger v. Commissioner
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.
Reference
- Full Case Name
- Bertha H. SAENGER v. COMMISSIONER OF INTERNAL REVENUE
- Cited By
- 10 cases
- Status
- Published