Poe v. Seaborn
{'<entity_0>': 'United States Supreme Court case', '<entity_1>': 'Poe v. Seaborn'}
[['Poe v. Seaborn', 'instance of', 'United States Supreme Court case']]
<entity_1>, 282 U.S. 101 (1930), was a <entity_0> in which the Court held that a married person's income may be divided with his spouse in a community property state for purposes of U.S. federal income taxation.
['United States Supreme Court case', 'legal case', 'United States Supreme Court decision']