Goodell v. Koch, 282 U.S. 118 (1930)

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Goodell v. Koch

No. 106

Argued October 22, 1930
Decided November 24, 1930
282 U.S. 118

CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS

FOR THE NINTH CIRCUIT

Syllabus

Under the law of the Arizona, the wife has such equal interest in the community income as to entitle her to treat one-half thereof a her income, and file a separate return therefor under §§ 210(a) and 211(a) of the Revenue Act of 1926. Following Poe v. Seaborn, q.v. ante, p. 101. P. 120.

Affirmed.

Certificate from the circuit court of appeals upon appeal from a judgment of the district court for the taxpayer in an action to recover from the Collector of Internal Revenue an amount paid under protest on account of income taxes for 1927. This Court ordered up the entire record. See statement in Poe v. Seaborn, ante p. 101.