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Taft v. Helvering, 311 U.S. 195 (1940)
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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.
Taft v. Helvering, 311 U.S. 195 (1940)
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Taft v. Helvering No. 183 Argued November 18, 1940 Decided December 9, 1940 311 U.S. 195
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
1. A joint return by a husband and wife, under § 51(b) of the Revenue Act of 1934, is to be treated as a return of a taxable unit and as though made by an individual. P. 197.
2. In computing the net income on a joint return of husband and wife, their combined charitable contributions are deductible from their aggregate gross income up to 15% of the aggregate net income, c. 277, 48 Stat. 690, § 23(o). Pp. 197-198.
Article 401, Treasury Regulations 62, under the Revenue Act of 1921 is consistent with this construction.
3. Article 23(o), Treasury Regulations 86, which sought to require a husband and wife, whether they make "a joint return or separate returns," to base their deduction for charitable contributions on the separate net income of the spouse making them, is inconsistent with the Act, and therefore ineffective. P. 198.
111 F.2d 145, reversed.
Certiorari, post, p. 628, to review a judgment which affirmed a ruling of the Board of Tax Appeals (40 B.T.A. 229) sustaining a deficiency assessment.
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Chicago: U.S. Supreme Court, "Syllabus," Taft v. Helvering, 311 U.S. 195 (1940) in 311 U.S. 195 311 U.S. 196. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=FR98GHTQ9V6H7Q8.
MLA: U.S. Supreme Court. "Syllabus." Taft v. Helvering, 311 U.S. 195 (1940), in 311 U.S. 195, page 311 U.S. 196. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=FR98GHTQ9V6H7Q8.
Harvard: U.S. Supreme Court, 'Syllabus' in Taft v. Helvering, 311 U.S. 195 (1940). cited in 1940, 311 U.S. 195, pp.311 U.S. 196. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=FR98GHTQ9V6H7Q8.
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