U.S. Court of Appeals for the Fifth Circuit, 1934

Saenger v. Commissioner

U.S. Court of Appeals for the Fifth Circuit · Decided March 10, 1934 · Hutcheson

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 (Federal Reporter, Second Series)

Counsel

S. L. Herold, of Shreveport, La., for petitioner., Prank J. Wideman, Asst. Atty. Gen., Se-wall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and Hartford Allen, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Cases that cite this one

7 later published cases cite this decision.

Anne Goyne Mitchell v. Commissioner of Internal Revenue, Jane Isabell Goyne Sims v. Commissioner of Internal Revenue (5th Cir. 1970)
Mrs. Frances Angello, Widow of Jack Sparacio v. Metropolitan Life Insurance Company, and United States of America, Intervenor-Appellee (5th Cir. 1970)
Mitchell v. Commissioner (United States Tax Court 1969)
Mississippi Valley Portland Cement Co. v. United States (District Court, S.D. Mississippi 1967)
United States v. Mississippi Chemical Company (5th Cir. 1964)
Smith v. Donnelly (United States District Court Eastern District of Louisiana 1946)
Edward G. Swartz, Inc. v. Commissioner of Int. Rev. (5th Cir. 1934)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.