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TAFT V. HELVERING, 311 U. S. 195 (1940)

U.S. Supreme Court

Taft v. Helvering, 311 U.S. 195 (1940)

Taft v. Helvering

No. 183

Argued November 18, 1940

Decided December 9, 1940

311 U.S. 195


1. A joint return by a husband and wife, under § 51(b) of the Revenue Act of 1934, is to be treated as a return of a taxable unit and as though made by an individual. P. 311 U. S. 197.

2. In computing the net income on a joint return of husband and wife, their combined charitable contributions are deductible from their aggregate gross income up to 15% of the aggregate net income, c. 277, 48 Stat. 690, § 23(o). Pp. 311 U. S. 197-198.

Article 401, Treasury Regulations 62, under the Revenue Act of 1921 is consistent with this construction.

3. Article 23(o), Treasury Regulations 86, which sought to require a husband and wife, whether they make "a joint return or separate returns," to base their deduction for charitable contributions

Page 311 U. S. 196

on the separate net income of the spouse making them, is inconsistent with the Act, and therefore ineffective. P. 311 U. S. 198.

111 F.2d 145, reversed.

Certiorari, post, p. 628, to review a judgment which affirmed a ruling of the Board of Tax Appeals (40 B.T.A. 229) sustaining a deficiency assessment.

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