Amerpohl v. Tax Commission

The following opinion was filed April 7, 1937:

Wickhem, J.

The sole question upon this appeal is whether, in view of the decision in Hoeper v. Wisconsin Tax Comm. 284 U. S. 206, 52 Sup. Ct. 120, a husband and wife *64may file joint income tax returns and have the tax computed upon their combined income. The taxpayer reported all of her income for the calendar year 1931 on a joint tax return filed by her husband Edward W. Amerpohl. Upon her refusal to file a separate return, the assessor of incomes of Rock county used the joint return to determine her separate income for the calendar year 1931, and…