U.S. Supreme Court
Commissioner v. Harmon, 323 U.S. 44 (1944)
Commissioner of Internal Revenue v. Harmon
Argued October 18, 19, 1944
Decided November 20, 1944
323 U.S. 44
Husband and wife who elect to have the optional Oklahoma community property law apply to them are not entitled thereafter to divide the community income equally between them for purposes of federal income tax. Poe v. Seaborn, 282 U. S. 101, distinguished. P. 323 U. S. 45.
139 F.2d 211 reversed.
Certiorari, 321 U.S. 760, to review the affirmance of a decision of the Tax Court, 1 T.C. 40, which reversed the Commissioner's determination of a deficiency in income tax.