Merrill

The plaintiff herein, the United States of America, filed this civil complaint to recover unpaid income taxes against the defendant, Mrs. Gary Merrill, also known as “Bette Davis”, on March 14, 1949. The facts giving rise to. this litigation are as follows:

The defendant, married Arthur Farns-worth on December 31, 1940. During the marital period by far the greater source of income to the pair was attributable to the earnings of the defendant in the motion picture industry. The income tax returns of the spouses were filed on a community property basis. The marital relationship terminated with the death of Farnsworth on August 25, 1943. No federa) income tax return for the period January 1, 1943 to August 25, 1943 was filed on behalf of his estate until July 7, 1944, at which time the administrator of the decedent’s estate submitted an income tax return to a Deputy Collector of Internal Revenue. The only payment to the Collector on behalf of the estate was made on June 21, ' 1946, that payment being considerably less than the liability for the taxable period involved.

The original complaint for the government contained two counts. 'Count one was based on the theory that all the…