|
|
Lucas v. Earl, 281 U.S. 111 (1930)
Contents:
Show Summary
Hide Summary
General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Lucas v. Earl, 281 U.S. 111 (1930)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 281 U.S. 109, click here.
Lucas v. Earl No. 99 Argued March 3, 1930 Decided March 17, 1930 281 U.S. 111
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE NINTH CIRCUIT
Syllabus
Under the Revenue Act of 1918, which taxes the income of every individual, including "income derived from salaries, wages, or compensation for personal service . . . of whatever kind and in whatever form paid," the income of a husband by way of salary and attorney’s fees is taxable to him notwithstanding that, by a contract between him and his wife, assumed to be valid in California where they reside, all their several earnings, including salaries and fees, are to be received, held, and owned by both as joint tenants. P. 113.
30 F.2d 898 reversed.
Certiorari, 280 U.S. 538, to review a judgment of the circuit court of appeals which reversed a decision of the Board of Tax Appeals upholding a tax upon the respondent’s income.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Lucas v. Earl, 281 U.S. 111 (1930) in 281 U.S. 111 281 U.S. 113. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=47IMLB2LLCN5RP8.
MLA: U.S. Supreme Court. "Syllabus." Lucas v. Earl, 281 U.S. 111 (1930), in 281 U.S. 111, page 281 U.S. 113. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=47IMLB2LLCN5RP8.
Harvard: U.S. Supreme Court, 'Syllabus' in Lucas v. Earl, 281 U.S. 111 (1930). cited in 1930, 281 U.S. 111, pp.281 U.S. 113. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=47IMLB2LLCN5RP8.
|