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United States Vs. Mitchell
Cites for this judgment
- US Supreme Court
- Jun 07, 1971
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U.S. 190 (1971) U.S. Supreme Court United States v. MitchellSearch
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U.S. 190 (1971) United States v. MitchellSearch
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the tax on her share. He also ruled that this tax liability was not affected by her Art. 2410 renunciation. Mitchell v. CommissionerSearch
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Mrs. Mitchell avoided any federal income tax liability on the community income. Mitchell Page 403 U. S. 193 v. CommissionerSearch
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On appeal, the Court of Appeals reversed, relying on the same panel's decision in the Mitchell case. Angello v. MetropolitanSearch
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Id. at 282 U. S. 111 . It noted that, in contrast, in an earlier case, United States v. RobbinsSearch
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it had reached in Seaborn, with respect to the community property laws of Arizona, Texas, and Louisiana. Goodell v. KochSearch
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in this respect, of amendments made to the California statutes since the Robbins decision. United States v. MalcolmSearch
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wife is required to report half the community income and that the husband is taxable only on the other half. Gilmore v. UnitedSearch
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Van Antwerp v. UnitedSearch
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Simmons v. CullenSearch
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Dillin v. CommissionerSearch
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Kimes v. CommissionerSearch
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Hill v. CommissionerSearch
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Hunt v. CommissionerSearch
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Freundlich v. CommissionerSearch
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Cavanagh v. CommissionerSearch
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There were holdings from the Fifth Circuit to this apparent effect with respect to Louisiana taxpayers. Commissioner v. HymanSearch
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Saegner v. CommissionerSearch
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Smith v. DonnellySearch
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F.Supp. 415 (ED La.1946). See Henderson's Estate v. CommissionerSearch
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F.2d 310 (CA5 1946), and Gonzalez v. NationalSearch
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respect to community income, as with respect to other income, federal income tax liability follows ownership. Blair v. CommissionerSearch
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U. S. 5 , 300 U. S. 11 -14 (1937). See Hoeper v. TaxSearch
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Moran v. CommissionerSearch
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Commissioner v. EstateSearch
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The Louisiana court has described and forcefully stated the nature of the community interest. In Phillips v. PhillipsSearch
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we have reached in this case is in keeping with the decision of the United States Supreme Court in the case of Bender v. PfaffSearch
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wife. These principles repeatedly have found expression in Louisiana cases. United States Fidelity & Guaranty Co. v. GreenSearch
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Gebbia v. CitySearch
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Azar v. AzarSearch
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Messersmith v. MessersmithSearch
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Dixon v. Dixon'sSearch
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these Louisiana community property principles in the Wiener estate's federal estate tax litigation. Fernandez v. WienerSearch
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in it for automatic exemption of property that happens to be exempt from state levy under state law. United States v. BessSearch
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Shambaugh v. ScofieldSearch
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United States v. HeffronSearch
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c). See Birch v. DodtSearch
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of his federal income tax liability for premarital tax years from his interest in the community. United States v. OvermanSearch
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Accord, with respect to Texas law, Ramos v. CommissionerSearch
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