Fink v. United States
United States Court of Claims
454 F.2d 1387 (1972)
- Written by Tammy Boggs, JD
Facts
Edward and Joan Fink (plaintiffs) were married and domiciled in Washington, a community-property state. Edward served in the United States Navy. While the Finks were living abroad, Edward received income from the Navy, and the Finks paid income taxes on Edward’s income. Under the Internal Revenue Code, certain earned income for individuals living abroad was exempt from income taxation, but not income paid by the United States government (defendant). The Finks sued the United States seeking a refund of one-half of the income taxes they had paid, allegedly representing Joan’s one-half interest. The Finks argued that Joan performed no services for the United States and that under community-property law, Joan had a vested one-half interest in the community income. Joan maintained that she had received income from the community estate as compensation for her labor as a housewife and mother and not from the United States government. The United States filed a motion for summary judgment.
Rule of Law
Issue
Holding and Reasoning (Skelton, J.)
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