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GOULD V. GOULD, 245 U. S. 151 (1917)

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U.S. Supreme Court

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

Gould v. Gould

No. 41

Submitted November 8, 1917

Decided November 19, 1917

245 U.S. 151

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. chanroblesvirtualawlibrary

Page 245 U. S. 152





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