Split income and separate spheres: Tax law and gender roles in the 1940s

Law and History Review

Volumn 6, Issue 2, 1988, Pages 259-310

  Jones, Carolyn C ^a  

^a SAINT LOUIS UNIVERSITY   (United States)

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[No Author keywords available]

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EID: 84976115176     PISSN: 07382480     EISSN: 19399022     Source Type: Journal    
DOI: 10.2307/743685     Document Type: Article

References (248)

1. Allie, quoted in Tobias and Anderson, Whatever Happened to Rosie the Riveter?, Ms., June 1973, at 92.
2. Surrey, Federal Taxation of the Family—The Revenue Act of 1948, 61 harv. L. rev. 1097, 1111 (1948).
3. B. Bittker, Federal Income Taxation and the Family, 27 stan L. rev. 1389, 1400 (1975).
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12. Gann, Abandoning Marital Status as a Factor in Allocating Income Tax Burdens, 59 tex. L. rev. 1, 25 (1980).
13. Clark, The Morphogenesis of Subchapter C: An Essay in Statutory Evolution and Reform, 87 yale L. J. 90 (1977).
14. Surrey, Family Income and Federal Taxation, 24 taxes 980 (1946).
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25. Skold, The Job Left Behind: American Women in the Shipyards during World War II in Women, War, And Revolution (C. Berkin And C. Lovett eds. 1980).
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27. L. Weiner, from working girl to working mother: the female labor force in the united states, 1820–1980, at 98 (1985).
28. D. fink, open country, iowa: rural women, tradition and change 103–134 (1986).
29. B. friedan, the feminine mystique (1963).
30. Graebner, The Unstable World of Benjamin Spock: Social Engineering in a Democratic Culture, 1917–1950, 67 J. of am. hist. 612, 620–22 (1980).
31. Weiss, Mother, The Invention of Necessity: Dr. Benjamin Spock's Baby and Child Care 29 am. Q. 519 (1977).
32. Zuckerman, Dr. Spock: The Confidence Man in the family in history 179 (C. Rosenberg ed. 1975).
33. W. Defuniak, principles of community property 136–37, 179–184 (1943).
34. Goodell v. Koch, 282 U.S. 118 (1930) (Arizona).
35. Hopkins v. Bacon, 282 U.S. 122 (1930) (Texas); Bender v. Pfaff, 282 U.S. 127 (1930) (Louisiana).
36. Bender v. Pfaff, 282 U.S. 127 (1930) (Louisiana).
37. Income Tax Detour, Bus. week, Dec. 21, 1946, at 34–35.
38. Yoder, How Nine States Beat the Income Tax, saturday evening post, May 24, 1947, at 23, 153.
39. Lucas v. Earl, 281 U.S. III (1930).
40. Mr. Whiskers Breathes Easier, saturday evening post, Dec. 23, 1944, at 80.
41. Tax Saving Due, Bus. week, Jan. 5, 1946, at 27–28.
42. Oregon Tax Balm, newsweek, June 21, 1943, at 75.
43. New York Times. Community Property Tax Approved for Michigan, New York Times, Aug. 23, 1947, at 17, col. 7.
44. McClellan Where You Pay Less Income Tax, am. mag., Jan. 1948, at 36.
45. Treasury Loses, Bus. WEEK, Dec. 11, 1943, at 32–33.
46. Trend Toward Income-Splitting Tax Laws, Bus. Week, Dec. 27, 1947, at 22–24.
47. His Taxes and Hers, COLLIER–S, Aug. 17, 1946, at 82.
48. The Worth of a Wife, FORTUNE, Sept. 1948, at 122.
49. Smith, Divorce Is Cheaper Than Marriage, HARPER'S, Sept. 1947, at 232–33.
50. Wood, Share Bed, Board and Taxes, NATION'S BUS., June 1947, at 54.
51. Community Dilemma, NEWSWEEK, Oct. 13, 1947, at 64–65.
52. Split Tax to Aid Families?, U.S. NEWS & WORLD REP., May 16, 1947, at 14;.
53. New Support for Tax Splitting, U.S. NEWS & WORLD REP., June 27, 1947, at 45.
54. Spread of Income Splitting, U.S. NEWS & WORLD REP., Sept. 12, 1947, at 44.
55. Community-Property Tangles, U.S. NEWS & WORLD REP., Oct. 17, 1947, at 40.
56. States’ Troubles over Income Split, U.S. NEWS & WORLD REP., Dec. 5, 1947, at 51.
57. L. Rupp & V. Taylor, Survival In The Doldrums (1987).
58. Rupp, The Survival of American Feminism: The Women's Movement in the Postwar Period, in reshaping america: society and institutions, 1945–1960, at 333 (R. Bremner & G. Reichard eds. 1982).
59. Hearings Before the House Comm. on Ways and Means, 80th Cong., 1st Sess. 917.
60. Revenue Revision of 1942: Hearings Before the House Comm. on Ways and Means, 77th Cong., 2d Sess. 1475–76 (brief of Burnite [sic] Shelton Matthews, chairman of the lawyers council, National Woman's Party reprinted from 77th Cong., 1st Sess., Senate Comm. Print, Comm. on Judiciary, August 4, 1941).
61. Id. at 1475.
62. G. McKay, A Treatise on the Law of Community Property 765, 772–777. This trend away from community of family and to a preeminence of the individual is well-documented in M. glendon, the new family and the new property (1981).
63. M. Glendon, The new family and the new property (1981).
64. Id. at 341.
65. Id. at 379.
66. Id. at 6.
67. Editorial, New York Times, Oct. 6, 1947, at 20, col. 3.
68. Revenue Revisions, 1947–48: Hearings Before the House Comm. on Ways and Means, 80th Cong., 1st Sess. (testimony of Dwight Rogers and questioning by Rep. Gearhart of California).
69. Phipps, Community Property Can Aid Wives in Putting Mates Over Barrel, Omaha Evening World-Herald, June 13, 1947, at 15, col. 2.
70. Editorial, Omaha Evening World-Herald, June 6, 1947, at 10, col. 1.
71. Omaha Evening World-Herald, June 9, 1947, at 6, col. 6.
72. Id. at 146–147.
73. Id. at 36–37, 147.
74. Omaha Evening World-Herald, June 12, 1947, at 1, col. 5.
75. Letter to Editor from Concerned, Omaha Evening World-Herald, June 10, 1947, at 8, col. 6.
76. Omaha Evening World-Herald, June 24, 1947, at 1, col. 4.
77. Oregon, Dougherty, Some Initial Comments on the Oregon Community-Property Law, 27 Or. L. Rev. 1 (1947).
78. Harsch, Control of Property under the Oregon Community-Property Act, 27 Or. L. Rev. 257 (1948).
79. Ganong, Community Property and Presumptions, 28 Or. L. Rev. 157 (1948).
80. Oklahoma, Evans, The Community Property Act of 1945 and Its Effect on the Oil and Gas Industry, 16 okla. B. J. 1606 (1945).
81. McKenzie, Community Property As It Affects Titles, 16 okla. B. J. 973 (1945).
82. Trice, Conveyances Under the Community Property Act, 16 okla. B. J. 1435 (1945).
83. Report of Title Lawyers Group, Necessary Showing of Facts in Conveyances ofReal Estate Under Oklahoma Community Property Law, 16 okla. B. J. 1265 (1945); O'Neil, The Community Property Law, 16 okla. B. J. 1126 (1945); Trice, Community Property Law, 16 okla. B. J. 163 (1945).
84. O'Neil, The Community Property Law, 16 okla. B. J. 1126 (1945).
85. Trice, Community Property Law, 16 okla. B. J. 163 (1945).
86. Willcox v. Penn Mut. Life Ins. Co., 357 Pa. 581, 55 A. 2d 521 (1947).
87. The Validity of Community Property Laws, 33 Cornell L. Q. 395, 396 (1948).
88. Willcox, 357 Pa. at 585–586, 55 A. 2d at 523–24.
89. Epilogue to the Community Property Scramble: Problems of Repeal, 50 colum.L. rev. 332 (1950).
90. Hines, Real Property Joint Tenancies: Law, Fact, and Fancy, 51 iowa l. rev. 582, 586 (1966).
91. R. Blood & D. Wolfe, Husbands And Wives 12–13, 32.
92. A. Heath, Rational Choice And Social Exchange 105–12 (1976).
93. H. Ross & I. Sawhill, Time Of Transition: The Growth Of Families Headed By Women 42–45 (1975).
94. H. simons, personal income taxation 49 (1938).
95. Lucas v. Earl, 281 U.S. 11, 1–15 (1930).
96. Poe v. Seaborn, 282 U.S. 101 (1930).
97. Lampman, Changes in share of wealth held by top wealth holders, 1922–1956, National Bureau of Economic Research (1962).
98. Eisner v. Macomber, 252 U.S. 189 (1920).
99. Corliss v. Bowers, 281 U.S. 376 (1930).
100. Helvering v. Horst, 311 U.S. 112 (1940).
101. J. Mertens, The Law Of Federal Income Taxation 157.
102. Burnet v. Leininger, 285 U.S. 136, 140, 141–142 (1932).
103. R. Paul & J. Mertens, law of federal income taxation 36 (1939).
104. Lusthaus v. Comm'r, 327 U.S. 293 (1946).
105. Tower, 327 U.S. at 285–86.
106. Lusthaus. 327 U.S. at 295–96.
107. Comm'r v. Tower, 327 U.S. 280 (1946).
108. Simons v. Comm'r, 7 T.C. 114 (1946) (Michigan).
109. Comm'r v. Tenney, 120 F. 2d 421 (1st Cir. 1941) (Massachusetts).
110. Anderson v. Comm'r, 6 T.C. 956 (1946) (Michigan).
111. Parker v. Comm'r, 6, T.C. 974 (1946) (Massachusetts).
112. Zukaitis v. Comm'r, 3 T.C. 814 (1944) (Michigan).
113. Canfield v. Comm'r, 168 F. 2d 907 (6th Cir. 1948) (Michigan).
114. Zukaitis v. Comm'r, 3 T.C. 814 (1944) (Michigan).
115. Morris, Senate Aides Back July 1 for Tax Cuts, New York Times, May 8, 1947, at 17, col. 7.
116. Comm'r v. Culbertson, 337 U.S. 733, 736–37, 741–748, (1949).
117. Olsen, The Family and the Market: A Study of Ideology and Legal Reform, 96 harv. L. rev. 1497 (1983).
118. Akers v. Comm'r, 6 T.C. 693, 698 (1946).
119. Harvey v. Comm'r, 6 T.C. 653, 656 (1946).
120. Redd v. Comm'r, 46, 154 P-H Memo TC (1946).
121. H. bowman, marriage for moderns 370 (2d ed. 1948).
122. saturday evening post, March 25, 1944 at 51.
123. Furnas, Womanpower, ladies home J. 21 (Nov. 1942).
124. Allen v. Comm'r, 6 T.C. 899 (1946).
125. Lawton v. Comm'r, 6 T.C. 1093 (1946).
126. Lorenz v. Comm'r, 3 T.C. 746 (1944).
127. Schreiber v. Comm'r, 6 T.C. 707 (1946).
128. Allen v. Comm'r, 6 T.C. 899, 907 (1946).
129. A. kessler-harris, out to work 234 (1982).
130. Cary, A Pain in the Neck, saturday evening post, Sept. 18, 1943.
131. Wherry, Country Air, 70 wallace's farmer 233 (1945).
132. Graber v. Comm'r, 171 F 2d 32 (10th Cir. 1948).
133. Parker v. Comm'r, 6 T.C. 974 (1946).
134. Singletary v. Comm'r, 155 F. 2d 207 (5th Cir. 1946).
135. Wilson v. Comm'r, 161 F. 2d 661 (7th Cir. 1947).
136. Funai v. Comm'r, 13 T.C. 696, 699, 701, 704 (1949).
137. Eckhard v. Comm'r, 12 T.C. 384, 386, 391 (1949).
138. Graber v. Comm'r, 171 F. 2d 32 (10th Cir. 1948).
139. Larson v. Kraemer, 84 F. Supp. 313 (D. Conn. 1949).
140. Wenig v. Comm'r, 177 F. 2d 62 (D.C. Cir. 1949).
141. Wilson v. Comm'r, 161 F. 2d 661 (7th Cir. 1947).
142. Minow, Forming Underneath Everything That Grows: Toward a History of Family Law, Wisc. L. rev. 819, 869 (1985).
143. Estate of Depue v. Comm'r, 13 T.C. 463 (1949).
144. Drew v. Comm'r, 12 T.C. 5 (1949).
145. Matuszewski v. Comm'r, 13 T.C. 738 (1949).
146. Merz v. Comm'r, 12 T.C. 1076 (1949).
147. Depue v. Comm'r, 13 T.C. 463, 464 (1949).
148. Merz v. Comm'r, 12 T.C. 1076, 1077 (1949).
149. Parker v. Comm'r, 6 T.C. 974, 975 (1946).
150. Drew v. Comm'r, 12 T.C. 5, 7, 13 (1949).
151. Singletary v. Comm'r, 155 F. 2d 207 (5th Cir. 1946).
152. Comm'r v. Tower, 327 U.S. 280, 290 (1946).
153. Barrett v. Comm'r, 13 T.C. 539 (1949).
154. Cole v. Comm'r, 173 F. 2d 893 (6th Cir. 1949).
155. Dawson v. Comm'r, 163 F. 2d 664 (6th Cir. 1947).
156. Lusthaus v. Comm'r, 3 T.C. 540 (1944).
157. Miller v. Comm'r, 150 F. 2d 823 (2d Cir. 1945).
158. Schroder v. Comm'r, 134 F 2d 346 (5th Cir. 1943).
159. Dawson v. Comm'r, 163 F. 2d 664, 665 (6th Cir. 1947).
160. Matuszewski v. Comm'r, 13 T.C. 738 (1949).
161. Larson v. Kraemer, 84 F. Supp. 313 (D. Conn. 1949).
162. Zukaitis v. Comm'r, 3 T.C. 814 (1944).
163. Averbuch v. Comm'r, 12 T.C. 32 (1949).
164. Drew v. Comm'r, 12 T.C. 5 (1949).
165. Goodman v. Comm'r, 13 T.C. 385 (1949).
166. Merz v. Comm'r, 12 T.C. 1076 (1949).
167. Wenig v. Comm'r, 177 F. 2d 62 (D.C. Cir. 1949).
168. Woosley v. Comm'r, 168 F. 2d 330 (6th Cir. 1948).
169. Canfield v. Comm'r, 7 T.C. 135 (1946).
170. Canfield v. Comm'r, 7 T.C. 944 (1946).
171. Comm'r v. Tower, 327 U.S. 280, 290 (1946).
172. Lusthaus v. Comm'r, 327 U.S. 293 (1946).
173. Mauldin v. Comm'r, 155 F. 2d 666, 672 (4th Cir. 1946).
174. Hellerstein, The Tax Status of Family Partnerships, 17 rocky mtn. L. rev. 197, 211 (1945).
175. Thorrez v. Comm'r, 155 F. 2d 791 (6th Cir. 1946).
176. Lawton v. Comm'r, 6 T.C. 1093 (1946).
177. Lowry v. Comm'r, 154 F. 2d 448 (6th cir. 1946).
178. Comm'r v. Tower, 327 U.S. 280 (1946).
179. Akers v. Comm'r, 6 T.C. 693 (1946).
180. Lorenz v. Comm'r, 3 T.C. 746 (1944).
181. Thorrez v. Comm'r, 155 F. 2d 791 (6th Cir. 1946).
182. Lusthaus v. Comm'r, 327 U.S. 293 (1946).
183. Barrett v. Comm'r, 13 T.C 539 (1949).
184. Canfield v. Comm'r, 168 F. 2d 907 (6th Cir. 1948).
185. Wenig v. Comm'r, 177 F. 2d 62 (D.C. Cir. 1949).
186. Zukaitis v. Comm'r, 3 T.C. 814 (1944).
187. Funai v. Comm'r, 13 T.C. 696 (1949).
188. Merz v. Comm'r, 12 T.C. 1076 (1949).
189. Zukaitis v. Comm'r, 3 T.C. 814 (1944).
190. Rupple v. Kuhl, 81 F. Supp. 318 (E.D. Wis. 1948).
191. Wenig v. Comm'r, 177 F. 2d 62 (D.C. Cir. 1949).
192. Wilson v. Comm'r, 161 F. 2d 661 (7th Cir. 1947).
193. Matuszewski v. Comm'r, 13 T.C. 738, 740 (1949).
194. Commissioner v. Tower, 327 U.S. 280, 290–291 (1946).
195. Allen v. Comm'r, 6 T.C. 899, 908 (1946).
196. Simons v. Comm'r, 7 T.C. 114, 120 (1946).
197. Werner v. Comm'r, 7 T.C. 39, 45 (1946).
198. Akers v. Comm'r, 6 T.C 693 (1946).
199. Simons v. Comm'r, 7 T.C 114 (1946).
200. Dawson v. Comm'r, 163 F. 2d 664 (6th Cir. 1947).
201. Eckhard v. Comm'r, 12 T.C. 384 (1949).
202. Schreiber v. Comm'r, 6 T.C. 707 (1946).
203. Anderson v. Comm'r, 6 T.C. 956 (1946).
204. Wilson v. Comm'r, 161 F 2d 661 (7th Cir. 1947).
205. Zukaitis v. Comm'r, 3 T.C. 814 (1944).
206. Anderson v. Comm'r, 6 T.C. 956 (1946).
207. Middlebrook v. Comm'r, 12 T.C. 385 (1949).
208. Parker v. Comm'r, 6 T.C. 974 (1946).
209. Akers v. Comm'r, 6 T.C. 693 (1946).
210. Thorrez v. Comm'r, 155 F. 2d 791 (6th Cir. 1946).
211. Werner v. Comm'r, 7 T.C. 39 (1946).
212. Canfield v. Comm'r, 168 F. 2d 907 (6th Cir. 1948).
213. Akers v. Comm'r, 6 T.C. 693 (1946).
214. Werner v. Comm'r, 7 T.C. 39 (1946).
215. Canfield v. Comm'r, 168 F. 2d 907 (6th Cir. 1948).
216. Parker v. Comm'r, 6 T.C. 974 (1946).
217. Zukaitis v. Comm'r, 3 T.C. 814 (1944).
218. Thorrez v. Comm'r, 155 F. 2d 791 (6th Cir. 1946).
219. Parker v. Comm'r, 6 T.C. 974 (1946).
220. Zukaitis v. Comm'r, 3 T.C. 814 (1944).
221. Thorrez v. Comm'r, 155 F. 2d 791 (6th Cir. 1946).
222. Canfield v. Comm'r, 168 F. 2d 907 (6th Cir. 1948).
223. Parker v. Comm'r, 6 T.C. 907 (1946).
224. Grant v. Comm'r, 150 F. 2d 915 (10th Cir. 1945).
225. Thorrez v. Comm'r, 155 F. 2d 791 (6th Cir. 1946).
226. Werner v. Comm'r, 7 T.C. 39 (1946).
227. Anderson v. Comm'r, 6 T.C. 956 (1946).
228. Canfield v. Comm'r, 168 F. 2d 907 (6th Cir. 1948).
229. Johnston v. Comm'r, 3 T.C. 799 (1944).
230. Allen v. Comm'r, 6 T.C. 899 (1946).
231. Grant v. Comm'r, 150 F 2d 915 (10th Cir. 1945).
232. Lawton v. Comm'r, 6 T.C. 1093 (1946).
233. Simons v. Comm'r, 7 T.C. 114 (1946).
234. Comm'r v. Tower, 327 U.S. 280 (1946).
235. Johnston v. Comm'r, 3 T.C. 799 (1944).
236. Lorenz v. Comm'r, 3 T.C. 746, 753 (1944).
237. Briley v. Briley, 288 So. 2d 733 (Ala. App. 1974).
238. Claude v. Claude, 228 P. 2d 776 (Or. 1951).
239. Gruneberg, Husband and Wife Partnerships, 26 taxes 703, 703–704 (1948).
240. Grant v. Comm'r, 150 F. 2d 915 (10th Cir. 1945).
241. Munter v. Comm'r, 4 T.C. 1210 (1945).
242. Thorrez v. Comm'r, 155 F. 2d 791 (6th Cir. 1946).
243. Middlebrook v. Comm'r, 13 T.C. 385 (1949).
244. Stone v. Stone, 319 Mich. 194, (1947).
245. Heaton v. Heaton, 55 N.Y.S. 2d 154 (1945).
246. Lowry v. Kavanagh, 322 Mich. 532, (1949).
247. Mandell & Rubinroit, Rescinding Trusts of Family Partnership Interests, 26 taxes 11 (1948); 1079.
248. Revenue Revisions, 1947–48 at 765.