UNITED STATES SUPREME COURT DECISIONS ON-LINE

Husband and wife who elect to have the optional Oklahoma community property law apply to them are not entitled thereafter to divide the community income equally between them for purposes of federal income tax. Poe v. Seaborn, 282 U. S. 101, distinguished. P. 323 U. S. 45.

139 F.2d 211 reversed.

Certiorari, 321 U.S. 760, to review the affirmance of a decision of the Tax Court, 1 T.C. 40, which reversed the Commissioner's determination of a deficiency in income tax.