Court Opinion

ID: 9455893
Source: CourtListenerOpinion
Date Created: 2023-08-04 19:36:43.063765+00
Date Added: 2024-06-11T17:34:46.829319
License: Public Domain

SIMPSON, Circuit Judge
(dissenting) :
I respectfully dissent.
I agree with the majority that the issue raised on this appeal is governed by Mitchell v. Commissioner of Internal Revenue, 5 Cir. 1970, 430 F.2d 1. See my dissent in that case which is based on the holding of the Tax Court reported at 51 T.C. 641.
The issue involved in the present case was in my judgment correctly decided by the court below on the basis that under Louisiana law each spouse is liable for one-half of the federal income taxes related to community income. See the following cases: Bender v. Pfaff, 1930, 282 U.S. 127, 51 S.Ct. 64, 75 L.Ed. 252; Commissioner of Internal Revenue v. Hyman, 5 Cir. 1943, 135 F.2d 49; Smith v. Donnelly, E.D.La.1946, 65 F.Supp. 415; Saenger v. Commissioner of Internal Revenue, 5 Cir. 1934, 69 F.2d 633.
I would affirm the judgment of the district court.