had occasion to audit the Cummins' 1947 tax returns in July, 1950, and Campbell discussed these returns with Dr. Cummins and Mr. Leonard. Mr. Campbell's report, following these discussions, contains the statement that "All income is considered community." Dr. Cummins, according to Leonard, was apprised of this. Leonard also testified that Dr. Cummins specifically told him *825 that everything after his marriage would be reported as community property.
 Bret Beilin, who handled the insurance on the medical building, testified he discussed life insurance with Dr. Cummins after his marriage, during which time the question of mortgage protection arose. Dr. Cummins advised him he was uninsurable but was unconcerned about the mortgage because "they were making every effort to pay off the mortgage, and that they held the propertyin community property, and that being so, everything would revert to his wife and he was not worried about taking any more life insurance." Mr. Vanderzee, a loan officer of the bank which provided the original loan on the building, testified that on one occasion he inquired of Dr. Cummins why he was making such large payments on the mortgage. Dr. Cummins replied that he wanted to liquidate the obligation as rapidly as he could, so that it would not be a burden on his wife in the event anything happened to him. Dr. Cummins also stated: "What Osa owned was his and vice versa; in other words, it was a question of husband and wife."
 Mr. Bragin, counsel for Osa in the case at bar, testified to