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Duncan v. United States
United States Court of Appeals for the Fifth Circuit
247 F.2d 845 (1957)
Ernest Duncan and Elizabeth Duncan were married for three years before Ernest died. Ernest brought to the marriage over $130,000 of separate-property assets. Tax returns showed that the total possible earnings of the Duncans during the three-year marriage were $16,737.19. The United States Commissioner of Internal Revenue (defendant) determined that stocks acquired during marriage and two of Ernest’s bank accounts, altogether worth over $80,000, were Ernest’s separate property. The executors of Ernest’s estate (plaintiffs) brought a refund action against the Commissioner, asserting that the stocks and accounts were community property. No evidence was produced about the source of funds used to purchase the stocks. The district court held in the Commissioner’s favor. The executors appealed and provided evidence that the stocks were acquired during marriage and the bank accounts contained untraceably commingled separate and community property.
Rule of Law
Holding and Reasoning (Brown, J.)
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