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Hopkins v. Bacon, 282 U.S. 122 (1930)
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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.
Hopkins v. Bacon, 282 U.S. 122 (1930)
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Hopkins v. Bacon No. 84 Argued October 22, 1930 Decided November 24, 1930 282 U.S. 122
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
The interest of a wife in community property in the Texas is properly characterized as a present vested interest, equal and equivalent to that of her husband, and under §§ 210(a) and 211(a) of the Revenue Act of 1926, she and her husband are entitled to make separate returns, each of one-half of the community income. Following Poe v. Seaborn, q.v. ante, p. 101. P. 125.
38 F.2d 651 affirmed.
Certiorari, 281 U.S. 715, to review a judgment of the circuit court of appeals affirming a judgment of the district court, 27 F.2d 140, for the taxpayer in an action to recover from the Collector of Internal Revenue an amount paid under protest on account of income taxes for 1927. See statement in Poe v. Seaborn, ante, p. 101.
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Chicago: U.S. Supreme Court, "Syllabus," Hopkins v. Bacon, 282 U.S. 122 (1930) in 282 U.S. 122 282 U.S. 125. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=M3YIRBCKCIF5HCL.
MLA: U.S. Supreme Court. "Syllabus." Hopkins v. Bacon, 282 U.S. 122 (1930), in 282 U.S. 122, page 282 U.S. 125. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=M3YIRBCKCIF5HCL.
Harvard: U.S. Supreme Court, 'Syllabus' in Hopkins v. Bacon, 282 U.S. 122 (1930). cited in 1930, 282 U.S. 122, pp.282 U.S. 125. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=M3YIRBCKCIF5HCL.
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