Summary

Portrait of William O. Douglas William O. Douglas Commissioner of Internal Revenue v…

Yet how can we say that the state which allows husband and wife to revoke or alter its community property system by contract has a more 'settled' policy towards community property than a state which gives husband and wife the choice to invoke its community property system or to keep their marital property on a common law basis? The truth is that there is a wide range of choice in each. But the fact that there is a choice should not be deemed fatal when Oklahoma's case comes before the Court and irrelevant when Washington's case is here.
Source: Wikisource

Portrait of William O. Douglas William O. Douglas Commissioner of Internal Revenue v…

One dubious decision does not of course justify another. But if Texas can reduce the husband's income tax by creating in his wife a 'vested' interest in half his salarly and other income, I fail to see why its neighbor, Oklahoma, may not do the same thing. The Court now concedes that once established, the community property status of Oklahoma spouses is at least equal to that of man and wife in any community property state. How then can Oklahoma be denied the same privilege which other community property states enjoy?
Source: Wikisource

Portrait of William O. Douglas William O. Douglas Commissioner of Internal Revenue v…

The distinctive feature of the community property system is that the products of the industry of either spouse are attributed to both; the husband is never the sole 'owner' of his earnings; his wife acquires a half interest in them from their very inception. 1 de Funiak, Principles of Community Property (1943) § 239. That was the test which Poe v. Seaborn adopted. If Oklahoma meets that test, then she should be treated on a parity with her sister states. The fact that her system is new-born [9] does not make it any the less genuine.
Source: Wikisource

Get perspective with Kwize: daily news enlightened by great literature