Claire v. United States

The plaintiff, Ina Claire, an actress, during the years 1930' and 1931, was the wife of John Gilbert, a motion-picture actor. They were residents of the State of California, under whose law a spouse is entitled to one-half of the earnings of the other spouse. However, on May 31, 1930, the plaintiff' and her then husband entered into a written agreement, under the terms of which all the income earned by each spouse was to be the sole and separate property of the party receiving it, free from the community rights of the other therein.

Each of the parties returned income on the basis of this…