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Taxation-Federal

Washington Law Review

1948

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Community Interest In Commingled Income, Derived From Personal Service And Separate Capital—Another View, Benjamin H. Kizer Feb 1948

Community Interest In Commingled Income, Derived From Personal Service And Separate Capital—Another View, Benjamin H. Kizer

Washington Law Review

The lawyers of this state are deeply indebted to Mr. Francis A. LeSourd of the Seattle Bar for his thoughtful and scholarly analysis of "Community Property Status of Income from Business Involving Personal Service and Separate Capital." This article gives special pleasure in that Mr. LeSourd has taken pains to go to the historic roots of the problem—in the Spanish law and in the early decisions of other states. However, I am not at peace with one of Mr. LeSourd's conclusions. I venture, therefore,. to present an alternative to the view Mr. LeSourd has taken.