Charles Evans Hughes, Taft v. Helvering — Opinion of the Court
“ It provides specifically for the inclusion of the income of each spouse 'in a single joint return' and in that case that 'the tax shall be computed on the aggregate income'. The principle that the joint return is to be treated as the return of a 'taxable unit' and as though it were made by a 'single individual' would be violated if in making a joint return each spouse were compelled to calculate his or her charitable contributions as if he or she were making a separate return. ”
