UNITED STATES SUPREME COURT DECISIONS ON-LINE

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. 282 U. S. 101. P. 282 U. S. 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. 282 U. S. 101. clubjuris

Page 282 U. S. 120