1. Under the Revenue Act of 1928, the entire community income of a husband and wife, domiciled in California, need not be returned and the income tax thereon be paid by the husband. 2. Under § 161(a), California Civil Code, the wife has such an interest in the community income that she should separately report and pay the tax on one-half of it.
The Government conceded that, with respect to the particular income here in question, the interests of the husband and wife were such as to bring the case within the rulings which are cited in the per curiam decision, infra — this because of amendments of the California statutes made since United States v. Robbins, 269 U.S. 315 was decided.
PER CURIAM.
The first question certified is answered: No. The second question is answered: Yes. Poe v. Seaborn, ante, p. 101; Goodell v. Koch, ante, p. 118; Hopkins v. Bacon, ante, p. 122.