# Elizabeth Terry Duncan and the State National Bank of El Paso, Independent Executors of the Estate of Ernest Allen Duncan, Deceased v. United States

> Court of Appeals for the Fifth Circuit · October 1, 1957 · 247 F.2d 845

URL: https://www.frixlaw.com/law-library/cases/9445821

## Case

- **Full name:** Elizabeth Terry DUNCAN and the State National Bank of El Paso, Independent Executors of the Estate of Ernest Allen Duncan, Deceased, Appellants, v. UNITED STATES of America, Appellee
- **Court:** Court of Appeals for the Fifth Circuit
- **Decided:** October 1, 1957
- **Citations:** 247 F.2d 845; 52 A.F.T.R. (P-H) 149; 1957 U.S. App. LEXIS 5498
- **Precedential status:** Published
- **Opinion:** On rehearing
- **Judges:** Rives, Jones, Brown
- **Cited by:** 11 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9445821

## How later opinions describe it (automated extraction)

- noting that "[t]he presumption that property purchased during the marriage is community property is very cogent, and can only be repelled by clear and conclusive proof that it was with the individual money or property of one of the partners."

## Opinion text

On Petition for Rehearing
PER CURIAM.
The Petition for Rehearing is denied. But in view of the statement in the supporting brief, 1 we think it advisable to eliminate any doubt by emphasizing that the proportionate community-separate estate ownership in each of the subitems comprising Items I, II and III has been fixed by our opinion (see especially notes 7 and 8 and related text). On remand the only matter left open is ascertaining and computing the amount of refund now due in view of this limited modification of the judgment appealed from.
. “Thus, the holding of this Court that the District Judge on remand should make an effort to allocate the bank account, brokerage account, and the stocks bought and paid for from such accounts pro rata to separate and community property, is in direct conflict with Texas law which says this shaE not be done.”

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9445821. Public record. Not legal advice.