Search Supreme Court Cases
BENDER V. PFAFF, 282 U. S. 127 (1930)
U.S. Supreme Court
Bender v. Pfaff, 282 U.S. 127 (1930)
Bender v. Pfaff
Argued October 22, 23, 1930
Decided November 24, 1930
282 U.S. 127
Under the law of the State of Louisiana, the wife has a present vested interest in community property equal to that of her husband, and, under §§ 210(a) and 211(a) of the Revenue Act of 1926, the spouses are entitled to file separate income tax returns, each of one-half of the community income. Following Poe v. Seaborn, q.v. ante, p. 282 U. S. 101. P. 282 U. S. 131.
38 F.2d 649 affirmed.
Certiorari, 281 U.S. 715, to review a judgment of the circuit court of appeals affirming a judgment of the district court, 38 F.2d 642, 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. See statement in Poe v. Seaborn, ante, p. 282 U. S. 101.
Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.