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Commissioner v. Harmon, 323 U.S. 44 (1944)
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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.
Commissioner v. Harmon, 323 U.S. 44 (1944)
Commissioner of Internal Revenue v. Harmon No. 33 Argued October 18, 19, 1944 Decided November 20, 1944 323 U.S. 44
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE TENTH CIRCUIT
Syllabus
Husband and wife who elect to have the optional Oklahoma community property law apply to them are not entitled thereafter to divide the community income equally between them for purposes of federal income tax. Poe v. Seaborn, 282 U.S. 101, distinguished. P. 45.
139 F.2d 211 reversed.
Certiorari, 321 U.S. 760, to review the affirmance of a decision of the Tax Court, 1 T.C. 40, which reversed the Commissioner’s determination of a deficiency in income tax.
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Chicago: U.S. Supreme Court, "Syllabus," Commissioner v. Harmon, 323 U.S. 44 (1944) in 323 U.S. 44 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=TLERX9P461TMJPP.
MLA: U.S. Supreme Court. "Syllabus." Commissioner v. Harmon, 323 U.S. 44 (1944), in 323 U.S. 44, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=TLERX9P461TMJPP.
Harvard: U.S. Supreme Court, 'Syllabus' in Commissioner v. Harmon, 323 U.S. 44 (1944). cited in 1944, 323 U.S. 44. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=TLERX9P461TMJPP.
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