HJ4653 COMMITTEE ON WAYS AND MEANS HOUSE OF REPRESENTATIVES SEVENTY-THIRD CONGRESS ROBERT L. DOUGHTON, North Carolina, Chairman SAMUEL B. HILL, Washington ALLEN T. TREADWAY, Massachusetts THOMAS H. CULLEN, New York ISAAC BACHARACH, New Jersey CHRISTOPHER D. SULLIVAN, New York FRANK CROWTHER, New York MORGAN G. SANDERS, Texas JAMES A. FREAR, Wisconsin JOHN W. McCORMACK, Massachusetts HAROLD KNUTSON, Minnesota CLEMENT C. DICKINSON, Missouri DANIEL A. REED, New York DAVID J. LEWIS, Maryland ROY 0. WOODRUFF, Michigan FRED M. VINSON, Kentucky THOMAS A. JENKINS, Ohio JERE COOPER, Tennessee WILLIAM E. EVANS, California ASHTON O. SHALLENBERGER, Nebraska THOMAS C. COCHRAN, Pennsylvania CHARLES WEST, Ohio JOHN W. BOEHNE, JR., Indiana JAMES V. MCCLINTIC, Oklahoma CLAUDE A. FULLER, Arkansas E. W. G. HUFFMAN, Clerk SUBCOMMITTEE JAMES A. FREAR, Wisconsin THOMAS C. COCHRAN, Pennsylvania II LIBRARY OF CONGRESS DEC2 1936 Page Statements of: Ashurst, Hon. Henry F., a United States Senator from the State of 35 Bartholow, Benjamin H., Special Assistant to the Secretary of the Buck, Hon. Frank H., a Representative in Congress from the State 258 Carloss, Miss Helen, Department of Justice_- Connally, Hon. Tom, a United Statees Senator from the State Dockweiler, Hon. John F., a Representative in Congress from the Donworth, Hon. George, Seattle, Wash---- Dunbar, Charles E., Jr., New Orleans, La., representing the Louisiana Community Property Taxpayers' Committee- Evans, Hon. William E., a Representative in Congress from the State of California, and a member of the Committee on Ways and Means. Fauntleroy, J. Y., New Orleans, La--- Fulbright, R. C., Houston, Tex_- Greenway, Hon. Isabella, a Representative in Congress from the Hutcheson, Palmer, Houston, Tex--- Kahn, Hon. Florence, a Representative in Congress from the State Lanham, Hon. Fritz G., a Representative in Congress from the State Lemke, Hon. William, a Representative in Congress from the State Monarch, J. L., Department of Justice.. Parker, Lovell H., Chief of Staff, Joint Committee on Internal Reve- Sanders, Hon. Morgan G., a Representative in Congress from the State of Texas, and a member of the Committee on Ways and Stam, Colin F., counsel, Joint Committee on Internal Revenue Taxa- Sumners, Hon. Hatton W., a Representative in Congress from the Treadway, Hon. Allen T., a Representative in Congress from the State of Massachusetts, and ranking minority member of the Com- 1, 288 301 Donworth, George, and Charles Donworth, on behalf of Community Income Taxpayers of the State of Washington--- Nossaman, W. L., Los Angeles, Calif.--- Stam, Colin F., counsel, Joint Committee on Internal Revenue Taxa- Parker, Lovell H., chief of staff, Joint Committee on Internal Revenue Prettyman, E. Barrett, general counsel, Bureau of Internal Revenue-- 22 III COMMUNITY PROPERTY INCOME TUESDAY, MAY 1, 1934 HOUSE OF REPRESENTATIVES, Washington, D.C. The subcommittee met at 10 a.m., Hon. Ashton C. Shallenberger (chairman) presiding. Mr. SHALLENBERGER. The committee will please come to order. This is a hearing called on H.R. 8396, introduced by Mr. Treadway, of Massachusetts, before a subcommittee of the Committee on Ways and Means. A copy of the bill will be made a part of the record. (H.R. 8396 is as follows:) [H.R. 8396, 73d Cong., 2d sess.) A BILL Relating to the taxation of community-property income Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That for the purpose of determining the income-tax liability of any individual during any taxable year beginning after December 31, 1933, property of a marital community shall be considered as the property of, and income of a marital community shall be considered as the income of, the spouse who has the management and control thereof under the law of the jurisdiction in which the marital community exists, and such spouse shall alone be entitled to the deductions and credits allowed under the internal-revenue laws which are properly allocable to such property or income. Mr. Treadway is the first person listed on our calendar to appear and we shall be glad to hear him at this time. STATEMENT OF HON. ALLEN T. TREADWAY, A REPRESENTATIVE IN CONGRESS FROM THE STATE OF MASSACHUSETTS AND A MEMBER OF THE COMMITTEE ON WAYS AND MEANS do so. Mr. TREADWAY. Mr. Chairman and gentlemen, I do not want to appear before my colleagues as a witness, and í do not intend to You have the measure before you. That tells the whole story. Mr. SHALLENBERGER. My thought in calling you, Mr. Treadway, was that we might possibịy secure from you a brief explanation of the purposes of the bill. Mr. TREADWAY. Perhaps it is proper that I should say a few words. Of course, I do not intend to enter into any argument with my colleagues. Mr. Hill. If the gentleman will permit, it occurs to me that it might be more orderly for Mr. Treadway, as the author of the bill, to control the time, so far as the sponsorship of this particular legislation is concerned, and call the witnesses who are to appear in favor of the legislation. 1 |