The Idaho Republican. [volume] (Blackfoot, Idaho) 1904-1932, 1921-03-07

While it has been generally be-
lieved that the attorney-general
would render the opinion as above
quoted, when the matter was prop
erly presented to him, yet due to
some misunderstanding the question
had not been presented to the at
until Just recently
when Mr.. Aker ascertained that Idaho
taxpayers would not be entitled to
make or file community property re-
turns, without specific ruling from
the encouragement on the Idaho
community property law, which was
finally secured by Mr.. Aker, thru the
intercession of members of the Idaho
delegation in congress.
Collector Lewis Williams has been
accommodatingly receiving returns
made on the community property
basis, believeing that the ultimate
decision would be as quoted above,
but he had no authority from the
treasury department to accept the
same, in accordance with recent
telegram received from the commits
sioner of internal revenue at Wash
ington, which reads as follows:
Pending decision by attorney
general returns in which income is
divided in accordance with commun-
ity property laws of Idaho are not
acceptable"
AS soon as this state. of affairs was
ascertained, Mr.. Aker at his own
considerable expense took the matter
up by wire with the proper author
tiles at Washington and the Idaho
delegation in congress, and secured
the opinion above quoted, which will
mean the saving of thousands of dol
lars by Idaho taxpayers, if they con-
form to the regulations prescribed
in rendering returns on a commun-
ity property basis.
Upon being interviewed in the
matter Mr.. Aker made the following
statement:
'Under date of August "a, 1920,
Attorney General Palmer, rendered
the following conclusions in relation
to the application of the Texas COM
munity property law to the rendering
of returns by husband and wife:
The earnings of husband and
wife domiciled In Texas are commun-.
ity income, and such husband and
wife in rendering separate income
tax returns may each report as gross
income one-half the total earnings
of the husband and wife.
"The income from separate prop
erty, except the increase, rents and
revenues from lands, is community
income, and, therefore, husband and
wife domiciled in Texas, in rendering
separate income tax returns, may
each report as gross income one-half
the total income from separate prop
erty, except the increase, rents and
revenues from land held separately.
7' "The income from community
property as defined by the Texas
statute, is community income, and;
therefore, husband and wife, domi-
ciled in Texas, in rendering separate
income tax returns, may each report
as gross income one-half the total
income from such community prop
erty."
Mr.. Aker further states: f
while the Idaho community prop
erty law is in many respects similar
to the Texas law, and the same rules
and regulations will undoubtedly ap-
ply to the reporting of income by
husband and wife domiciled in Idaho,
yet taxpayers should be fully advised
as to the proper method of making
their returns, before filing them with
the Idaho collector, who may be OBJ
liged to return the same to the tax
payer, If not prepared correctly, and
this may result in much confusion
and trouble, both to the revenue Of
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