United States v. Robbins,
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269 U.S. 315 (1926)
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U.S. Supreme Court
United States v. Robbins, 269 U.S. 315 (1926)
United States v. Robbins
Argued December 7, 8, 1925
Decided January 4, 1926
269 U.S. 315
1. A judgment of the district court in an action against the United States under the Tucker Act, Jud.Code, § 24, Par. 20, was reviewable directly by this Court. P. 269 U. S. 326
2. The whole income from community property in California was returnable by and taxable to the husband under the Revenue Act of Feb. 24, 1919. Id.
So held in view of the power of the husband over community property, its liability for his debts, etc., under the law of that state, without deciding whether the wife's interest is "a mere expectancy" or something more.
5 F.2d 690 reversed.
Error to a judgment of the district court in favor of the executors of Robbins, in an action against the United States to recover money paid by the decedent as income tax.