Hansen, Barbara M.
2007-58

Summary Information

Repository
Newcomb Archives
Creator - Creator
Hansen, Barbara M.
Title
Hansen, Barbara M.
ID
2007-58
Date [inclusive]
Between 1975 and 1981
Extent
0.25 Cubic feet 1 box
Language
English

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Biographical/Historical note

In 1975, Barbara M. Hansen received an enormous bill from the IRS that demanded that she pay the back taxes of her ex-husband. Unaware of her ex-husband's tax fraud and unable to pay the debt, Barbara Hansen petitioned the U.S. Tax Court and challenged her liability in the matter. However, under the Louisiana Community Property Laws the courts determined that she owned half of the community property; she therefore was liable to pay her husband's bill. She then appealed to the Fifth U.S. Circuit Court, where she presented her own case. Her victory permanently changed court precedent; the judge's decision was used several times to challenge the Community Property and Head and Master laws, both of which were later repealed. Barbara Hansen later became the president of the League of Women Voters of Lafayette, Louisiana.

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Scope and Contents note

This collection contains materials relating to Barbara Hansen's case against the IRS, began in 1975, which challenged the validity of the Louisiana Community Property Laws. The materials are mostly copies of legal documents and cases, as well as newspaper clippings, correspondences, magazine articles, and photocopied pictures.

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Organization and Arrangement

The materials are arranged in archival folders that corresponds to the original order in which the papers were received. All metal fasterners have been removed and newspaper clippings have been photocopied onto more durable paper.

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Administrative Information

Publication Information

Newcomb Archives Spring 2002

Newcomb Center for Research on Women
Seltzer-Gerard Reading Room
62 Newcomb Place
New Orleans, Louisiana, 70118
504 865 5762
vorhoff@tulane.edu

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Controlled Access Headings

Personal Name(s)

  • Hansen, Barbara M.

Subject(s)

  • Community Property
  • Women's Movement -- Louisiana

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Collection Inventory

 NAC-80 Box 1 of 1   1.0 Cubic feet 1 box

Folder 1 - Newspaper Articles 

General note

Newspaper article- "Women's battle alters law"

Ollie Osborne campaign info- Lafayette Parish Police Jury, Ward 5, District N

Newspaper article, 1981- "Hansen Papers Given to USL"

9/30/79 newspaper article -"Judge's Ruling Foils IRS,State 'Head and Master' Law"

Newspaper article -"Woman liable for husband's debts involved in unusual legal snarl"

3/11/80 newspaper article -" Local Woman Settles Quarrel With IRS"

11/10/78 newspaper articles - "Baton Rouge Morning Advocate"("Lafayette Woman Presses IRS Case") and the "Lafayette Daily Advertiser"("Local Woman Defends herself in Tax Case")

Newspaper articles -" Lafayette woman OKs settlement from IRS" and "Woman says ruling no help in IRS case"

Newspaper article-"Woman helped kill 'head and master' law"

Report "Good Housekeeping Magazine," Oct.1978

9/27/79 -"Dalllas Times Herald" "Court reverses IRS claim against 2 Louisiana wives"

9/20/78 -"The States-Item "The little man: Community property 'taxing to women.'"

Folder 2 - Photographs 

General note

Photographs (2)- Hansen being honored by the Louisiana Women's Political Caucus

Photograph- Newly elected officers of Louisiana Women's Political Caucus (year unknown) - Photo by Pat Denton.

Folder 3 

General note

Bagur v. C.I.R., U.S. Court of Appeals, 5th Circuit, Sept. 26, 1979

Oct. 20, 1976 letter from Osborne asking support for the Hansen case

Draft of Post Argument Memorandum

“Federal Tax Coordinator,” A-5400, Louisiana Community Property

Supplemental Brief and /or Basis for Oral Argument in Barbara M. Hansen v. Commissioner of Internal Revenue, first draft

Notice of Appeal to Court of Appeals, United States Tax Court, Aug. 11, 1977

Copy from law book, “losses”

Barbara M. Hansen (Appellant) v. Commissioner of Internal Revenue (Appelle), Reply brief for the Appellant (2 copies)

List of organizations and individuals that wrote letters on behalf of Hansen, 11/78

IRS statement of Adjustment to your account, Aug. 18, 1980

Summary of the 5th U.S. Circuit Court of Appeals reversal against 2 Louisiana wives

Copy of complete brief submitted by Women’s Law Centers in support of Appellant (2 copies)

United States Tax Court Supplemental stipulation of facts

Federal Reporter. Vol 430, Second Series Mitchell US Ct of Ap 5th Cir (1970)

Complete brief for the Appellant, submitted Dec. 28, 1977

Copy of introduction of Case, similar rulings

Judgment decision of Corpus Christi Parish Credit Union vs. Mrs. Selina K. Martin and Lawrence Joseph Martin Jr. ( and ) Dominic Marton, signed Feb. 14,1978

Final supplemental brief

Folder 4 

General note

May 8, 2001 correspondence from Barbara Hansen to Susan Tucker of the NCCROW regarding the donation of her papers

"Head and Master" Marriage Laws: A Story of Feminist Triumph March 2001 biography of Barbara Hansen

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