classic metaphor: The fruits cannot be attributed to a different tree from that on which they grew. Married filing status In Poe v. Seaborn, , decided the same year, the Supreme Court did allow a Washington couple to split income from property pursuant to State property laws. Congress later (in the Revenue Act of 1948) eliminated the different tax results between community property states and common law states by creating married filing statuses. See also List of United States Supreme Court cases, volume 281 Poe v. Seaborn, References Further reading External links 1930 in United States case law Marriage law in the United States United States Supreme Court cases of the Hughes Court United States taxation and revenue case law United States Supreme Court cases