District Court, W.D. Louisiana May 23, 1928, Nos. 1683, 1684 (Looney v. United States)

DAWKINS, District Judge.

In these two suits the plaintiffs, husband and wife, living under the régime of the community of the Louisiana law, seek to recover sums paid under protest as income taxes for the year 1921. The circumstances out of which the liability for taxes is alleged to have arisen are as follows;

*482On June 23, 1920, there was pending in this court a suit, No. 1235, by Lillie G.