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United States v. Mitchell, 403 U.S. 190 (1971)
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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. Mitchell, 403 U.S. 190 (1971)
United States v. Mitchell No. 798 Argued April 20, 1971 Decided June 7, 1971 403 U.S. 190
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
A married woman domiciled in Louisiana, where, under state law, the wife has a present vested interest in community property equal to that of her husband, is personally liable for federal income taxes on her one-half interest in community income realized during the existence of the community, notwithstanding her subsequent renunciation under state law of her community rights, since federal, not state, law governs what is exempt from federal taxation. Pp. 194-206.
430 F.2d 1 and 7, reversed.
BLACKMUN, J., delivered the opinion for a unanimous Court.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Mitchell, 403 U.S. 190 (1971) in 403 U.S. 190 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=R4WDQJ6AP85UKIN.
MLA: U.S. Supreme Court. "Syllabus." United States v. Mitchell, 403 U.S. 190 (1971), in 403 U.S. 190, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=R4WDQJ6AP85UKIN.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Mitchell, 403 U.S. 190 (1971). cited in 1971, 403 U.S. 190. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=R4WDQJ6AP85UKIN.
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