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United States v. Rompel, 326 U.S. 367 (1945)
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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.
United States v. Rompel, 326 U.S. 367 (1945)
United States v. Rompel No. 59 Argued November 5, 6, 1945 Decided December 10, 1945 326 U.S. 367
APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES FOR
THE WESTERN DISTRICT OF TEXAS
Syllabus
A federal estate tax, pursuant to § 811(e)(2) of the Internal Revenue Code as amended by § 402 of the Revenue Act of 1942, on the termination of a Texas marital community by the death of the husband, the tax being measured by the value of the entire community property, held valid under the Federal Constitution. Fernandez v. Wiener, ante, p. 340. P. 370.
59 F.Supp. 483 reversed.
Appeal under § 2 of the Act of August 24, 1937, from a judgment for the plaintiff in a suit against the United States to recover an alleged overpayment of federal estate tax, the decision being against the constitutionality of the federal estate tax statute as applied.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Rompel, 326 U.S. 367 (1945) in 326 U.S. 367 326 U.S. 368. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=DA3N4LH1FI9BWJ9.
MLA: U.S. Supreme Court. "Syllabus." United States v. Rompel, 326 U.S. 367 (1945), in 326 U.S. 367, page 326 U.S. 368. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=DA3N4LH1FI9BWJ9.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Rompel, 326 U.S. 367 (1945). cited in 1945, 326 U.S. 367, pp.326 U.S. 368. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=DA3N4LH1FI9BWJ9.
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