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GOODELL v. KOCH

No. 106.

282 U.S. 118 (1930)

51 S.Ct. 62

75 L.Ed. 247

GOODELL, COLLECTOR OF INTERNAL REVENUE, v. KOCH.

Supreme Court of United States.

Decided November 24, 1930.

Attorney(s) appearing for the Case

Solicitor General Thacher, with whom Assistant Attorney General Youngquist, Mr. Sewall Key, Miss Helen R. Carloss, Special Assistants to the Attorney General, Mr. Erwin N. Griswold, and Messrs. Clarence M. Charest, General Counsel, and T.H. Lewis, Jr., Special Attorney, Bureau of Internal Revenue, were on the brief, for Goodell, Collector of Internal Revenue.

Messrs. Clifton Mathews and Rhodes S. Baker argued the cause, and Messrs. Samuel L. Pattee, James R. Moore, Blaine B. Shimmel, and K. Berry Peterson, Attorney General of Arizona, were on the brief, for Koch.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

This cause presents the same question as respects the return for taxation of community income of a husband and wife, citizens of Arizona, as was presented in Poe v. Seaborn, ante, p. 101, affecting spouses who are citizens of the State of Washington.

Here Koch and his wife filed separate returns for 1927 each returning one-half of the community...

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