Goodell v. Koch 21 23, 1930, No. 106

CourtUnited States Supreme Court
Writing for the CourtROBERTS
Citation51 S.Ct. 62,282 U.S. 118,75 L.Ed. 247
PartiesGOODELL, Collector of Internal Revenue, v. KOCH. Argued Oct. 21-23, 1930
Decision Date24 November 1930
Docket NumberNo. 106

282 U.S. 118
51 S.Ct. 62
75 L.Ed. 247
GOODELL, Collector of Internal Revenue,

v.

KOCH.

No. 106.
Argued Oct. 21-23, 1930.
Decided Nov. 24, 1930.

The Attorney General and Mr. Thomas D. Thacher, Sol. Gen., of Washington D. C., for petitioner.

Page 119

Messrs. Clifton Mathews, of Globe, Ariz., Rhodes S. Baker, of Dallas, Tex., and E. E. Ellinwood and Blaine B. Shimmel, both of Phoenix, Ariz., or respondent.

[Argument of Counsel from page 119 intentionally omitted]

Page 120

Mr. 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 No. 15 (Poe v. Seaborn, 282 U. S. 101, 51 S. Ct. 58, 75 L. Ed. 239) 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 Collector in the District Court to recover the sum so paid. The Collector demurred. Judgment went for plaintiff. The Collector appealed to the Circuit Court of Appeals, which certified questions to us. This Court ordered the entire record sent up. 281 U. S. 704, 50 S. Ct. 462, 74 L. Ed. 1128.

What we said in No. 15 applies here, if under the law of Arizona, the wife's interest in community property is, in legal effect, the same as the Washington.

Page 121

The Collector asserts that the Arizona law of community property closely resembles that of California (cf. U. S. v. Robbins, 269 U. S. 315, 46 S. Ct. 148, 70 L. Ed. 285); but concedes that in many respects its provisions are similar to those of the law of Washington.

We have examined the statutes1 and authorities cited, and have concluded that they present no significant differences from the Washington system. In La Tourette v. La Tourette, 15 Ariz. 200, 137 P. 426, 428, Ann. Cas. 1915B, 70, it was said: 'The law makes no distinction between the husband and wife in respect to the right each has in the community property. It gives the husband no higher or better title than it gives the wife. It recognizes a marital community wherein both are equal.' As in Washington, each spouse has unlimited testamentary power over his or her interest in the community, and upon failure to exercise it,...

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71 practice notes
  • Bagur v. C. I. R., Nos. 76-4466
    • United States
    • United States Courts of Appeals. United States Court of Appeals (5th Circuit)
    • September 26, 1979
    ...ownership interest, rather than a mere expectancy interest, in the community income. See, e. g., Poe v. Seaborn; Goodell v. Koch, 1930, 282 U.S. 118, 51 S.Ct. 62, 75 L.Ed. 247; Hopkins v. Bacon, 1930, 282 U.S. 122, 51 S.Ct. 62, 75 L.Ed. 249; Bender v. Pfaff, 1930, 282 U.S. 127, 51 S.Ct. 64,......
  • United States v. Mitchell, No. 798
    • United States
    • United States Supreme Court
    • June 7, 1971
    ...conclusion, as it had reached in Seaborn, with respect to the community property laws of Arizona, Texas, and Louisiana. Goodell v. Koch, 282 U.S. 118, 51 S.Ct. 62, 75 L.Ed. 247 (1930); Hopkins v. Bacon, 282 U.S. 122, 51 S.Ct. 62, 75 L.Ed. 249 (1930); Bender v. Pfaff, 282 U.S. 127, 51 S.Ct. ......
  • Commissioner of Int. Rev. v. Chase Manhattan Bank, No. 16488.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (5th Circuit)
    • October 23, 1958
    ...tax returns, each for one-half of the community income. A similar review and result were reached for Arizona in Goodell v. Koch, 1930, 282 U.S. 118, 51 S.Ct. 62, 75 L.Ed. 247; California in United States v. Malcolm, 1931, 282 U.S. 792, 51 S.Ct. 184, 75 L.Ed. 814; Louisiana in Bender v. Pfaf......
  • United States v. Goodyear, No. 8725.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (9th Circuit)
    • October 18, 1938
    ...and pay tax on one-half of such income?" the Supreme Court answered in the affirmative, citing Poe v. Seaborn, supra, Goodell v. Koch, 282 U.S. 118, 51 S.Ct. 62, 75 L.Ed. 247, and Hopkins v. Bacon, 282 U.S. 122, 51 S.Ct. 62, 75 L. Ed. Such answer could only have been based upon that court's......
  • Request a trial to view additional results
71 cases
  • Bagur v. C. I. R., Nos. 76-4466
    • United States
    • United States Courts of Appeals. United States Court of Appeals (5th Circuit)
    • September 26, 1979
    ...ownership interest, rather than a mere expectancy interest, in the community income. See, e. g., Poe v. Seaborn; Goodell v. Koch, 1930, 282 U.S. 118, 51 S.Ct. 62, 75 L.Ed. 247; Hopkins v. Bacon, 1930, 282 U.S. 122, 51 S.Ct. 62, 75 L.Ed. 249; Bender v. Pfaff, 1930, 282 U.S. 127, 51 S.Ct. 64,......
  • United States v. Mitchell, No. 798
    • United States
    • United States Supreme Court
    • June 7, 1971
    ...conclusion, as it had reached in Seaborn, with respect to the community property laws of Arizona, Texas, and Louisiana. Goodell v. Koch, 282 U.S. 118, 51 S.Ct. 62, 75 L.Ed. 247 (1930); Hopkins v. Bacon, 282 U.S. 122, 51 S.Ct. 62, 75 L.Ed. 249 (1930); Bender v. Pfaff, 282 U.S. 127, 51 S.Ct. ......
  • Commissioner of Int. Rev. v. Chase Manhattan Bank, No. 16488.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (5th Circuit)
    • October 23, 1958
    ...tax returns, each for one-half of the community income. A similar review and result were reached for Arizona in Goodell v. Koch, 1930, 282 U.S. 118, 51 S.Ct. 62, 75 L.Ed. 247; California in United States v. Malcolm, 1931, 282 U.S. 792, 51 S.Ct. 184, 75 L.Ed. 814; Louisiana in Bender v. Pfaf......
  • United States v. Goodyear, No. 8725.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (9th Circuit)
    • October 18, 1938
    ...and pay tax on one-half of such income?" the Supreme Court answered in the affirmative, citing Poe v. Seaborn, supra, Goodell v. Koch, 282 U.S. 118, 51 S.Ct. 62, 75 L.Ed. 247, and Hopkins v. Bacon, 282 U.S. 122, 51 S.Ct. 62, 75 L. Ed. Such answer could only have been based upon that court's......
  • Request a trial to view additional results

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