Gould v. Gould, 245 U.S. 151 (1917)

Name: Gould v. Gould, 245 U.S. 151 (1917) - Syllabus
Author: U.S. Supreme Court

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Gould v. Gould

No. 41

Submitted November 8, 1917
Decided November 19, 1917
245 U.S. 151

ERROR TO THE SUPREME COURT

OF THE STATE OF NEW YORK

Syllabus

Alimony paid monthly to a divorced wife under a decree of court is not taxable as "income" under the Income Tax Act of October 3, 1913, 38 Stat. 114, 166.

In the interpretation of taxing statutes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. Doubts are resolved against the government.

168 App.Div. 900 affirmed.

The case is stated in the opinion.

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Chicago: U.S. Supreme Court, "Syllabus," Gould v. Gould, 245 U.S. 151 (1917) in 245 U.S. 151 245 U.S. 152. Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=X6CPUPM23AUR3CE.

MLA: U.S. Supreme Court. "Syllabus." Gould v. Gould, 245 U.S. 151 (1917), in 245 U.S. 151, page 245 U.S. 152. Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=X6CPUPM23AUR3CE.

Harvard: U.S. Supreme Court, 'Syllabus' in Gould v. Gould, 245 U.S. 151 (1917). cited in 1917, 245 U.S. 151, pp.245 U.S. 152. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=X6CPUPM23AUR3CE.

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