Hopkins v. Bacon

This case comes here on writ of certiorari to the Circuit Court of Appeals for the 'Fifth Circuit. It involves the same questions with respect to community income under Texas law as are involved in Poe v. Seaborn, ante, p. 101, and Goodell v. Koch, ante, p. 118, under the law of. Arizona and Washington.

Respondent was assessed additional income tax for 1927, because he and his wife had made separate returns and had each returned one-half of the community income, whereas the Commissioner of Internal Revenue asserted that- the respondent must return the whole thereof. Respondent paid under…