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COMMISSIONER V. HARMON, 323 U. S. 44 (1944)

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U.S. Supreme Court

Commissioner v. Harmon, 323 U.S. 44 (1944)

Commissioner of Internal Revenue v. Harmon

No. 33

Argued October 18, 19, 1944

Decided November 20, 1944

323 U.S. 44

Syllabus

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.





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