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UNITED STATES V. ROMPEL, 326 U. S. 367 (1945)

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U.S. Supreme Court

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

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. 326 U. S. 340. P. 326 U. S. 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. chanroblesvirtualawlibrary

Page 326 U. S. 368





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