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Gould v. Gould, 245 U.S. 151 (1917)
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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.
Gould v. Gould, 245 U.S. 151 (1917)
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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 July 1, 2025, http://www.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. 1 Jul. 2025. http://www.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 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=X6CPUPM23AUR3CE.
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