Oliver Wendell Holmes, Jr.

“ Even if we are wrong as to the law of California and assume that the wife had an interest in the community income that Congress could tax if so minded, it does not follow that Congress could not tax the husband for the whole. Although restricted in the matter of gifts, etc., he alone has the disposition of the fund. He may spend it substantially as he chooses, and if he wastes it in debauchery the wife has no redress. ”

“ For not only should he who has all the power bear the burden, and not only is the husband the most obvious target for the shaft, but the fund taxed, while liable to be taken for his debts, is not liable to be taken for the wife's, Civil Code, § 167, so that the remedy for her failure to pay might be hard to find. ”

“ The reasons for holding him are at least as strong as those for holding trustees in the cases where they are liable under the law. Section 219 (Comp. St. Ann. Supp. 1919, § 6336 1/8 ii) . See Regulations 65, art. ”