United States v. Rompel, 326 U.S. 367 (1945)

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Author: U.S. Supreme Court

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United States v. Rompel, 326 U.S. 367 (1945)

United States v. Rompel


No. 59


Argued November 5, 6, 1945
Decided December 10, 1945
326 U.S. 367

APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES FOR
THE WESTERN DISTRICT OF TEXAS

Syllabus

A federal estate tax, pursuant to § 811(e)(2) of the Internal Revenue Code as amended by § 402 of the Revenue Act of 1942, on the termination of a Texas marital community by the death of the husband, the tax being measured by the value of the entire community property, held valid under the Federal Constitution. Fernandez v. Wiener, ante, p. 340. P. 370.

59 F.Supp. 483 reversed.

Appeal under § 2 of the Act of August 24, 1937, from a judgment for the plaintiff in a suit against the United States to recover an alleged overpayment of federal estate tax, the decision being against the constitutionality of the federal estate tax statute as applied.

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Chicago: U.S. Supreme Court, "Syllabus," United States v. Rompel, 326 U.S. 367 (1945) in 326 U.S. 367 326 U.S. 368. Original Sources, accessed September 26, 2018, http://www.originalsources.com/Document.aspx?DocID=DA3N4LH1FI9BWJ9.

MLA: U.S. Supreme Court. "Syllabus." United States v. Rompel, 326 U.S. 367 (1945), in 326 U.S. 367, page 326 U.S. 368. Original Sources. 26 Sep. 2018. www.originalsources.com/Document.aspx?DocID=DA3N4LH1FI9BWJ9.

Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Rompel, 326 U.S. 367 (1945). cited in 1945, 326 U.S. 367, pp.326 U.S. 368. Original Sources, retrieved 26 September 2018, from http://www.originalsources.com/Document.aspx?DocID=DA3N4LH1FI9BWJ9.