Commissioner v. HarmonAnnotate this Case
323 U.S. 44 (1944)
U.S. Supreme Court
Commissioner v. Harmon, 323 U.S. 44 (1944)
Commissioner of Internal Revenue v. Harmon
Argued October 18, 19, 1944
Decided November 20, 1944
323 U.S. 44
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.
Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.