Taft v. Helvering

Petitioners, husband and wife, filed joint income-tax returns for the years 1934 and 1935. In computing their aggregate net income under § 51 (b) of the Revenue Act of 1934, 1 they made deductions of their combined charitable contributions. 2 The Commissioner ruled that the deductions on account of the wife’s charitable contributions should be reduced to 15 per cent of her separate net income and deficiences were determined accordingly. The Board of Tax Appeals sustained the Commissioner (40 B. T. A. 229) and the. Circuit Court of Appeals affirmed. Ill F. 2d 145. ’

Because the question is…