GOULD V. GOULD, 245 U. S. 151 (1917)
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Link to the Case Preview: http://supreme.justia.com/us/245/151/
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U.S. Supreme Court
Gould v. Gould, 245 U.S. 151 (1917)
Gould v. Gould
No. 41
Submitted November 8, 1917
Decided November 19, 1917
245 U.S. 151
Syllabus
Alimony paid monthly to a divorced wife under a decree of court is not taxable as "income" under the Income Tax Act of October 3, 1913, 38 Stat. 114, 166.
In the interpretation of taxing statutes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. Doubts are resolved against the government.
168 App.Div. 900 affirmed.
The case is stated in the opinion.