United States Supreme Court Cases & Opinions

U.S. Supreme Court

Hopkins v. Bacon, 282 U.S. 122 (1930)

Hopkins v. Bacon

No. 84

Argued October 22, 1930

Decided November 24, 1930

282 U.S. 122

Syllabus

The interest of a wife in community property in the Texas is properly characterized as a present vested interest, equal and equivalent to that of her husband, and under §§ 210(a) and 211(a) of the Revenue Act of 1926, she and her husband are entitled to make separate returns, each of one-half of the community income. Following Poe v. Seaborn, q.v. ante, p. 282 U. S. 101. P. 282 U. S. 125.

38 F.2d 651 affirmed.

Certiorari, 281 U.S. 715, to review a judgment of the circuit court of appeals affirming a judgment of the district court, 27 F.2d 140, 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. See statement in Poe v. Seaborn, ante, p. 282 U. S. 101.

Page 282 U. S. 125