Twinam v. Commissioner
United States Tax Court
Under a separation agreement which was embodied in the decree of divorce petitioner received certain payments from her former husband. After his death she received further payments from his estate. She was advised by her attorney that the payments were tax-free and, relying upon this advice, failed to file a return.
Read the full summary
Under a separation agreement which was embodied in the decree of divorce petitioner received certain payments from her former husband. After his death she received further payments from his estate. She was advised by her attorney that the payments were tax-free and, relying upon this advice, failed to file a return. Held, as applied to petitioner the tax was levied upon income within the meaning of the Sixteenth Amendment to the Constitution; the payments received from both her former husband and his estate were includible in petitioner's gross income under section 22 (k), Internal Revenue…
1Opinion of the Court
OPINION.
BRUCE, Judge:
The principal issue raised by the petitioner is the constitutionality of section 22 (k) of the Internal Revenue Code.1 Petitioner makes the following argument: Congressional power to impose the tax without apportionment can not be found outside the Sixteenth Amendment to the Constitution. Under the Sixteenth Amendment Congress has the “power to lay and collect taxes on incomes, from whatever source derived, without apportionment * * But, to be taxable it must be income, and “Congress cannot by any definition it may adopt conclude the matter * * *” as to what is income.…
2Cases cited24 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Gould v. GouldSupreme Court of the United States · 1917
- Poe v. SeabornSupreme Court of the United States · 1930
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
19 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
- Shomaker v. CommissionerUnited States Tax Court · 1962
- Adams v. CommissionerUnited States Tax Court · 1966
- Dixon v. CommissionerUnited States Tax Court · 1965
- Neeman v. CommissionerUnited States Tax Court · 1956
23 more not listed; retrieve them via the Exa API.