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BENDER v. PFAFF

No. 86.

282 U.S. 127 (1930)

51 S.Ct. 64

75 L.Ed. 252

BENDER, COLLECTOR OF INTERNAL REVENUE, v. PFAFF.

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. Paul D. Miller, and Messrs. Clarence M. Charest, General Counsel, and T.H. Lewis, Jr., Special Attorney, Bureau of Internal Revenue, were on the brief, for Bender, Collector of Internal Revenue.

Messrs. Charles E. Dunbar, Jr., and Monte M. Lemann, with whom Messrs. J. Blanc Monroe and Walker B. Spencer were on the brief, for Pfaff.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

The question presented in this case is the same as that dealt with in Poe v. Seaborn, ante, p. 101, Goodell v. Koch, ante, p. 118, and Hopkins v. Bacon, ante, p. 122. The only variant is that here we are concerned with the community property law of Louisiana. The case comes here on certiorari to the Fifth Circuit Court of Appeals...

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