Court of Appeals for the Fifth Circuit April 24, 1943, No. 10531 (Commissioner v. Hyman)

McCORD, Circuit Judge.

Helen E. Hyman and her husband, Harris Hyman, Jr., reside in Louisiana, a community property state. Income received in 1938 from Mrs. Hyman’s paraphernal property was reported for income tax purposes as income of the community of acquets and gains.