dissenting: I dissent from that portion of the opinion which holds that one-half of the compensation paid for the services performed by the wife may on account of the contract be made taxable to the wife. This compensation must first have been community income and the husband must return California community income.
AkuNdell agrees with this dissent.
Morris and McMahoN dissent from the same portion of the prevailing opinion on the authority of Lucas v. Earl, 281 U. S. 111.