United States v. Robbins
269 U.S. 315 (1926)

Annotate this Case

U.S. Supreme Court

United States v. Robbins, 269 U.S. 315 (1926)

United States v. Robbins

No. 493

Argued December 7, 8, 1925

Decided January 4, 1926

269 U.S. 315

Syllabus

1. A judgment of the district court in an action against the United States under the Tucker Act, Jud.Code, § 24, Par. 20, was reviewable directly by this Court. P. 269 U. S. 326

2. The whole income from community property in California was returnable by and taxable to the husband under the Revenue Act of Feb. 24, 1919. Id.

So held in view of the power of the husband over community property, its liability for his debts, etc., under the law of that state, without deciding whether the wife's interest is "a mere expectancy" or something more.

5 F.2d 690 reversed.

Error to a judgment of the district court in favor of the executors of Robbins, in an action against the United States to recover money paid by the decedent as income tax.

Page 269 U. S. 325

Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.