Gould v. Gould
| Decision Date | 19 November 1917 |
| Docket Number | No. 41,41 |
| Parties | GOULD v. GOULD |
| Court | U.S. Supreme Court |
Mr. Martin W. Littleton, of New York City, for plaintiff in error.
Mr. John L. McNab, of San Francisco, Cal., for defendant in error.
A decree of the Supreme Court for New York county entered in 1909 forever separated the parties to this proceeding, then and now citizens of the United States, from bed and board; and further ordered that plaintiff in error pay to Katherine C. Gould during her life the sum of $3,000 every month for her support and maintenance. The question presented is whether such monthly payments during the years 1913 and 1914 constituted parts of Mrs. Gould's income within the intendment of the act of Congress approved October 3, 1913 (38 Stat. 114, 166, c. 16), and were subject as such to the tax prescribed therein. The court below answered in the negative; and we think it reached the proper conclusion.
Pertinent portions of the act follow:
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In the interpretation of statutes levying taxes 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...
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...most strongly against the government, and in favor of the citizen.' " (Id. at p. 687, 284 P. 663, quoting Gould v. Gould (1917) 245 U.S. 151, 153, 38 S.Ct. 53, 62 L.Ed. 211; see also Edison California Stores v. McColgan (1947) 30 Cal.2d 472, 476, 183 P.2d 16; Estate of Potter (1922) 188 Cal......
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...In Kingsley, supra, 41 N.J. at 528-29, 197 A.2d 673, we quoted approvingly the following language from Gould v. Gould, 245 U.S. 151, 153, 38 S.Ct. 53, 53, 62 L.Ed. 211, 213 (1917): In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by ......
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...Id. 132. 26 U.S.C. § 453(b)(2) (2000). 133. Id. 134. Old Colony R.R. Co. v. Comm'r,284 U.S. 552, 561-62 (1932) (citing Gould v. Gould, 245 U.S. 151 (1917); United States v. Merriam, 263 U.S. 179 (1923); United States v. Updike, 281 U.S. 489 (1930); Burnet v. Niagra Falls Brewing Co., 282 U.......
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The Eighth Circuit Improperly Defers to a Statutory Interpretation Put Forth by the Internal Revenue Service in Thom v. United States
...Id. 132. 26 U.S.C. § 453(b)(2) (2000). 133. Id. 134. Old Colony R.R. Co. v. Comm'r,284 U.S. 552, 561-62 (1932) (citing Gould v. Gould, 245 U.S. 151 (1917); United States v. Merriam, 263 U.S. 179 (1923); United States v. Updike, 281 U.S. 489 (1930); Burnet v. Niagra Falls Brewing Co., 282 U.......
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