Income Tax. Joint Returns. Wife Held Not Jointly and Severally Liable for Tax on Funds Husband Embezzled from Her Firm. Scudder v. Commissioner, 405 F. 2d 222 (6th Cir. 1968), Rehearing Denied, 410 F. 2d 686 (6th Cir.), Cert. Denied, 396 U. S. 886 (1969)