The Commissioner v. Harma
The Commissioner v. Harman case held that in states where this status is optional, it cannot beinvoked at state level and then ignored when paying federal income tax. States which subscribe tothis legal concept must use methods such as Pereria or Van Camp accounting. A 2011 settlementavoided settling the issue of whether the Los Angeles Dodgers had fallen into this status. When aperson who would normally be subject to this legal regime is (*) living elsewhere, its "quasi‐" form canoccur. Wisconsin is the easternmost of the nine states that use this system, which is contrasted withcommon law or "separate" notions of ownership. For 10 points, identify this legal principle effective inSpanish and French‐colonized states, under which all real and personal goods acquired during amarriage are considered to be exactly equally owned by the two spouses.
The Commissioner v. Harman case held that in states where this status is optional, it cannot beinvoked at state level and then ignored when paying federal income tax.
community property