Court Opinion

ID: 6858305
Source: CourtListenerOpinion
Date Created: 2022-07-23 20:45:04.810443+00
Date Added: 2024-06-11T16:05:12.032287
License: Public Domain

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.