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BENDER V. PFAFF, 282 U. S. 127 (1930)

U.S. Supreme Court

Bender v. Pfaff, 282 U.S. 127 (1930)

Bender v. Pfaff

No. 86

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.

Page 282 U. S. 130

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