Quimbee logo
DMCA.com Protection Status

Duncan v. United States

247 F.2d 845 (1957)

Case BriefRelatedOptions
From our private database of 33,600+ case briefs...

Duncan v. United States

United States Court of Appeals for the Fifth Circuit

247 F.2d 845 (1957)

Facts

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

Issue

Holding and Reasoning (Brown, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 602,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials
  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 602,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 33,600 briefs, keyed to 984 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 602,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 33,600 briefs - keyed to 984 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership