v1671-669

FILED

No. 5885 -^CT 21:929

(Hmmt Olnurt of Appeals

STnr (The Ninth ffllKuit

_h

Burns PoE, Collector, 'Appellant.

V.

H. G. Seaborn, Appellee.

PAUL P. O'BRIEN,

CLER

Supplemental Memorandum Submitted by

Appellee Concerning Section 1212 of

The Revenue Act of 1926

George Donworth,

Elmer E. Todd,

Frank E. Holman,

Attorneys for Appellee.

THE PURPOSE AND EFFECT OF SECTION 1212

OF THE REVENUE ACT OF 1926

The following is an excerpt from the brief of the

Solicitor General of the United States filed by him

in the Supreme Court of the United States in July,

1928, in the Case of Samuel Z^emiirray v. United

States, Docket No. 138 at the October term, 1928:

"On September 10, 1920, the Attorney Gene-

ral rendered an opinion that in Texas the wife

had such an interest in the community income

as to entitle her to return a share for income-tax

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archive.org Volume Name: govuscourtsca9briefs1671

Volume: http://archive.org/stream/govuscourtsca9briefs1671

Document Link: http://archive.org/stream/govuscourtsca9briefs1671#page/n668/mode/1up

Top Keywords (auto-generated):

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Top Key Phrases (auto-generated):

community income, section 1212, treasury department, community property, todd frank, jan uary, income tax, george donworth, february 26, donworth elmer, 32 op., 26 1921, tlic wife, texas louisiana, term 1928,

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