SAENGER v. COMMISSIONER OF INTERNAL REVENUE

HUTCHESON, Circuit Judge.

The denial of A.D. Saenger's petition (C.C.A.) 69 F.2d 631, denies Mrs. Saenger's too. Co-owners of the income earned, they are co-payers of the tax on it.

Unlike in Earl's Case, 281 U.S. 111, 50 S. Ct. 241, 74 L. Ed. 731, husband and wife here are joint, not separate, earners. Together they are the tree. They share its fruits and the burdens of that sharing. Bender v. Pfaff, 282 U.S. 127, 51 S. Ct. 64, 75 L. Ed. 252.

The petition is denied.