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Goodell v. Koch, 282 U.S. 118 (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.
Goodell v. Koch, 282 U.S. 118 (1930)
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Goodell v. Koch No. 106 Argued October 22, 1930 Decided November 24, 1930 282 U.S. 118
CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS
FOR THE NINTH CIRCUIT
Syllabus
Under the law of the Arizona, the wife has such equal interest in the community income as to entitle her to treat one-half thereof a her income, and file a separate return therefor under §§ 210(a) and 211(a) of the Revenue Act of 1926. Following Poe v. Seaborn, q.v. ante, p. 101. P. 120.
Affirmed.
Certificate from the circuit court of appeals upon appeal from a judgment of the district court 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. This Court ordered up the entire record. See statement in Poe v. Seaborn, ante p. 101.
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Chicago:
U.S. Supreme Court, "Syllabus," Goodell v. Koch, 282 U.S. 118 (1930) in 282 U.S. 118 282 U.S. 120. Original Sources, accessed July 30, 2025, http://originalsources.com/Document.aspx?DocID=WPCDAVAZDRI2914.
MLA:
U.S. Supreme Court. "Syllabus." Goodell v. Koch, 282 U.S. 118 (1930), in 282 U.S. 118, page 282 U.S. 120. Original Sources. 30 Jul. 2025. http://originalsources.com/Document.aspx?DocID=WPCDAVAZDRI2914.
Harvard:
U.S. Supreme Court, 'Syllabus' in Goodell v. Koch, 282 U.S. 118 (1930). cited in 1930, 282 U.S. 118, pp.282 U.S. 120. Original Sources, retrieved 30 July 2025, from http://originalsources.com/Document.aspx?DocID=WPCDAVAZDRI2914.
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