UNITED STATES V. MITCHELL, 403 U. S. 190 (1971)

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U.S. Supreme Court

United States v. Mitchell, 403 U.S. 190 (1971)

United States v. Mitchell

No. 798

Argued April 20, 1971

Decided June 7, 1971

403 U.S. 190


A married woman domiciled in Louisiana, where, under state law, the wife has a present vested interest in community property equal to that of her husband, is personally liable for federal income taxes on her one-half interest in community income realized during the existence of the community, notwithstanding her subsequent renunciation under state law of her community rights, since federal, not state, law governs what is exempt from federal taxation. Pp. 403 U. S. 194-206.

430 F.2d 1 and 7, reversed.

BLACKMUN, J., delivered the opinion for a unanimous Court.


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