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COMMISSIONER v. HARMON

No. 33.

323 U.S. 44 (1944)

COMMISSIONER OF INTERNAL REVENUE v. HARMON.

Supreme Court of United States.

Decided November 20, 1944.

Attorney(s) appearing for the Case

Assistant Attorney General Samuel O. Clark, Jr., with whom Solicitor General Fahy, Messrs. Sewall Key, Paul A. Freund, Bernard Chertcoff, and Miss Helen R. Carloss were on the brief, for petitioner.

Messrs. L. Karlton Mosteller and Villard Martin for respondent.

Mr. George Neuner, Attorney General of Oregon, and Grace L. Bottler, Assistant Attorney General, filed a brief on behalf of that State, as amicus curiae, urging affirmance.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

The question posed by this case is whether, upon a state's adoption of an optional community property law, a husband and wife who elect to come under that law are entitled thereafter to divide the community income equally between them for purposes of federal income tax.

July 29, 1939, Oklahoma adopted a community property law operative only if and when husband and wife

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