Goodell v. Koch

Mk. Justice Roberts

delivered the opinion of the Court.

This cause presents the same question as respects the return for taxation of. community income of a husband and wife, citizens of Arizona, as was presented in Poe v. Seaborn, ante, p. 101, affecting spouses who are citizens of the State of Washington.

Here Koch and his wife filed separate returns for 1927 each returning one-half of the community income; the Commissioner of Internal Revenue assessed a deficiency on the theory that Koch alone should have returned the entire income; Koch paid under protest, and brought suit against the…