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HEARINGS

BEFORE Å

SUBCOMMITTEE OF THE
COMMITTEE ON WAYS AND MEANS
. ConpewHOUSE OF REPRESENTATIVES

SEVENTY-THIRD CONGRESS

SECOND SESSION

ON

H.R. 8396

MAY 1, 2, 3, 4, 5, 7, 9, 21, JUNE 12 AND 13, 1934

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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
ASHTON C. SHALLENBERGER, Nebraska, Chairman
SAMUEL B. HILL, Washington

JAMES A. FREAR, Wisconsin
CHARLES WEST, Ohio

THOMAS C. COCHRAN, Pennsylvania

II

LIBRARY OF CONGRESS

DEC2 1936
DIVISION OF DOCUMENTS

CONTENTS

Statements of:

Page

Ashurst, Hon. Henry F., a United States Senator from the State of

Arizona---

35

Bartholow, Benjamin H., Special Assistant to the Secretary of the

Treasury

30, 37

Buck, Hon. Frank H., a Representative in Congress from the State
of California..

258

Carloss, Miss Helen, Department of Justice_-

61

Connally, Hon. Tom, a United Statees Senator from the State

of Texas

184

Dockweiler, Hon. John F., a Representative in Congress from the
State of California---

271

Donworth, Hon. George, Seattle, Wash---

95

Dunbar, Charles E., Jr., New Orleans, La., representing the Louisiana

Community Property Taxpayers' Committee..

131

Evans, Hon. William E., a Representative in Congress from the State

of California, and a member of the Committee on Ways and Means. 165

Fauntleroy, J. Y., New Orleans, La---

222

Fulbright, R. C., Houston, Tex.--

192, 209
Greenway, Hon. Isabella, a Representative in Congress from the
State of Arizona -

256

Hutcheson, Palmer, Houston, Tex----

153

Kahn, Hon. Florence, a Representative in Congress from the State

of California.

301

Lanham, Hon. Fritz G., a Representative in Congress from the State

of Texas.

241

Lemke, Hon. William, a Representative in Congress from the State
of North Dakota -

305
Monarch, J. L., Department of Justice_-

50
Myres, Eustis, Dallas, Tex---

129
Parker, Lovell H., Chief of Staff, Joint Committee on Internal Reve-
nue Taxation.---

7, 78

Sanders, Hon. Morgan G., a Representative in Congress from the

State of Texas, and a member of the Committee on Ways and

Means -

303

Stam, Colin F., counsel, Joint Committee on Internal Revenue Taxa-

tion

25, 314

Sumners, Hon. Hatton W., a Representative in Congress from the

State of Texas----

71, 82

Treadway, Hon. Allen T., a Representative in Congress from the

State of Massachusetts, and ranking minority member of the Com-

mittee on Ways and Means_--

1, 288

Wilson, Hon. Riley J., a Representative in Congress from the State

of Louisiana

301

Briefs :

Donworth, George, and Charles Donworth, on behalf of Community

Income Taxpayers of the State of Washington----

243, 286

Nossaman, W. L., Los Angeles, Calif..

169

Stam, Colin F., counsel, Joint Committee on Internal Revenue Taxa-

tion

282

Letters from:

Parker, Lovell H., chief of staff, Joint Committee on Internal Revenue

Taxation

81

Prettyman, E. Barrett, general counsel, Bureau of Internal Revenue- 22

III

COMMUNITY PROPERTY INCOME

TUESDAY, MAY 1, 1934,

.! HOUSE OF REPRESENTATIVES, SUBCOMMITTEE OF THE COMMITTEE ON WAYS AND MEANS,

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, 73a 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

Mr. TREADWAY. Mr. Chairman and gentlemen, I do not want to appear before my colleagues as a witness, and I do not intend to do so. You have the measure before you. That tells the whole story.

Mr. SHALLENBERGER. My thought in calling you, Mr. Treadway, was that we might possibly 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.

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