Community Property Income: Hearings Before a Subcommittee of the Committee on Ways and Means, House of Representatives, Seventy-third Congress, Second Session, on H.R. 8396. May 1, 2, 3, 4, 5, 7, 9, 21, June 12 and 13, 1934
U.S. Government Printing Office, 1934 - 326 Seiten
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acquired adopted amendment amount applied Attorney BARTHOLOW basis believe belongs benefit bill California cited COCHRAN committee common-law community income community property community-property concerned Congress considered constitutional course decision determining direct tax DONWORTH earnings effect eight equal existing fact Federal FREAR FULBRIGHT gentlemen gift give going Government half hearings held Hill husband and wife income tax income-tax individual interest involved legislation Louisiana management and control marriage matter mean opinion owner ownership PARKER partnership passed present property rights proposed provision question reason recognized reference relation representative respect result returns rule salary Senator separate separate property separate returns SHALLENBERGER situation spouse statement statute suggestion SUMNERS Supreme Court taxation taxpayers Texas thing tion Treasury Department trust understand uniformity United vested Wash Washington wife's Wisconsin wives
Seite 166 - The husband has the management and control of the community personal property, with like absolute power of disposition, other than testamentary, as he has of his separate estate...
Seite 250 - There is no common law of the United States, in the sense of a national customary law, distinct from the common law of England as adopted by the several States each for itself, applied as its local law, and subject to such alteration as may be provided by its own statutes.
Seite 23 - We cannot too often reiterate that "taxation is not so much concerned with the refinements of title as it is with actual command over the property taxed— the actual benefit for which the tax is paid.
Seite 171 - Without further extending this opinion it must suffice to say that it is clear the wife has, in Washington, a vested property right in the community property, equal with that of her husband; and in the income of the community, including salaries or wages of either husband or wife, or both.
Seite 284 - The tax imposed by sections twenty-seven to thirty-seven, inclusive, of the act of 1894, so far as it falls on the income of real estate and of personal property, being a direct tax within the meaning of the Constitution, and, therefore, unconstitutional and void because not apportioned according to representation, all those sections, constituting one entire scheme of taxation, are necessarily invalid.
Seite 130 - First. Said State to be formed, subject to the adjustment by this Government of all questions of boundary that may arise with other Governments ; and the Constitution thereof, with the proper evidence of its adoption by the people of said Republic of Texas, shall be transmitted to the President of the United States, to be laid before Congress for its final action, on or before the first day of January, one thousand eight hundred and forty-six.
Seite 177 - Plainly, this is to measure the tax on A's property by imputing to it in part the value of the property of B, a result which both the Schlesinger and Hoeper Cases condemn as arbitrary and a denial of due process of law. Such an exaction is not taxation but spoliation. " It is not taxation that government should take from one the profits and gains of another. That is taxation which compels one to pay for the support of the government from his own gains and of his own property.
Seite 287 - direct" had a broader significance, since it embraced also taxes levied directly on personal property because of its ownership, and therefore the Amendment at least impliedly makes such wider significance a part of the Constitution — a condition which clearly demonstrates that the purpose was not to change the existing interpretation except to the extent necessary to accomplish the result intended ; that is, the prevention of the resort to the sources from which a taxed income was derived in order...
Seite 251 - Loan & Trust Co., 158 US 601, under the Act of August 27, 1894, c. 349, sec. 27, 28 Stat. 509, 553, it was held that taxes upon rents and profits of real estate and upon returns from investments of personal property were in effect direct taxes upon the property from which such income arose, imposed by reason of ownership ; and that Congress could not impose such taxes without apportioning them among the States according to population, as required by Art.
Seite 176 - The obligations of the husband as agent of the community are no less real because the policy of the State limits the wife's right to call him to account in a court. Power is not synonymous with right. Nor is obligation co-terminous with legal remedy. The law's investiture of the husband with broad powers, by no means negatives the wife's present interest as a co-owner.