CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE NINTH CIRCUIT. No. 512. Submitted January 12, 1931. Decided January 19, 1931. 1. Under the Revenue Act of 1928, the entire community income of a husband and wife, domiciled in California, need not be returned and the income tax thereon be paid by the husband. 2. Under § 161(a), California Civil Code, the wife has such an interest in the community income that she should separately report and pay the tax on one-half of it. The certificate from the

L. A. No. 6784. September 30, 1921. APPEAL from a judgment of the Superior Court of San Diego County. C.N. Andrews, Judge. Reversed. The facts are stated in the opinion of the court. James L. Atteridge, John W. Carrigan and Karl R. Levy for Appellant. Allen E. Rogers for Respondent. WILBUR, J. This is an appeal by the controller of the state from an order fixing inheritance taxes. The question involved is as to the exemption of the wife's interest in community property under the Inheritance Tax Act

L. A. No. 6925. December 20, 1921. APPEAL from a decree of final distribution of the Superior Court of Los Angeles County. Fred H. Taft, Judge. Affirmed. The facts are stated in the opinion of the court. W.C. Shelton for Appellant. R.S. Parker for Respondents. RICHARDS, J., pro tem. This appeal is from a decree of final distribution wherein the trial court, over the objection of the appellant, distributed the whole of the estate of the decedent as having been his separate property during his lifetime

If there is no law to the contrary, in the place where personal property is situated, it is deemed to follow the person of its owner, and is governed by the law of his domicile. Ca. Civ. Code § 946 Added by Code Amendments 1875-76, Ch. 167.