Mohave County miner and our mineral wealth., 1920-11-27
INCOME TAXES CUT IN OPINION BY J.
 s. ATTY. GENERAL

Making material reduction in the amor he income taxes of mar ried p%,, in Arizona. and which there4. of great interest to the peopls state, is announced in an opinion ot the attorney general of the United States in a Texas case, ac- cording to R. William Kramer, of Armstrong, Lewis & Kramer, and a former assistant attorney general of Arizona.
 "The attorney generals opinion," said MT. Kramer yesterday, "has been made the basis of a treasury decision which is welcome news to practically every married man and woman resi- dent in community property states, such as Arizona, Texas and California who, has total net income exceeding $5000 as the ruling permits the hus- band and wife to file seperate returns on the community income, each show ing the gross income one-half of the total community income.
 "While the Texas community prop erty law is broader in scope than the law in Arizona, in that under a speci fife Texas statute income from the sep arate personal property of either spouse is included in community prop ar~xr ho IAn.c.n~ ,e hn1acc trolling in Arizona and, without doubt applies to all the earnings of either the husband or the wife for personal services and to all income, rents, is- sues and profits from community property.
 Each Show One Half
 "As a concrete example of the oper- ation of the law in Arizona, let us take the case of a married man who filed a return for 1919, showing a total net income from community property of, say, $15,0OO. His exemption, without children is $2000. He filed a return on the community income. His wife, of course, if no return on the com tdlu d LtA Ol plLOV. oh- der the = ecision, both he and his wife e. separate returns each covetr half of the community income, towit, $7500, and each claim ing one-half of the $2OO0 exemption.
 "On such return each of them would pay tax of $400. The saving to the taxpayer would be the difference be- tween $123O and $500 (twice $4O0) or S430. As the total net income in creases the saving of course, will in- crease in larger and larger ratio as the heaviest part of the tax on the larger incomes is the so-called 'surtax' which does not attach to individual in comes under $5000. For instance, we have seen that on community income of $15,O00 the saving will be $430, on total tax of $1230; on a $30,000 in come, with the total tax of $3890, the reduction will be $1270; on a $50,000 income, with a total tax of $12,5000, the reduction will be $4650.
 Soon Make Ruling
 Without doubt the treasury depart ment, pursuant to the decision, soon will issue regulations under which a man and his wife, residents of com munity property state, may thereafter file separate returns, each reporting one-half of the community income and each claiming one-half of the exemp- tion granted individuals: and rpbobly providinp that as to taxes heretofore paid, !, ly file amended returns with 4. ions for credits or re- fun paid since the year 1915
 'l..~ in question vas render ed by the attorney general on Aug. "A 1920, Mir Kramer states, and was for mally approved by the secretary of the treasury on Sept. 18,1920, and in the records and decisions of the treasury department is technically known as