Supreme Court· 6/7/1971

United States v. Mitchell

Citations

403 U.S. 190
91 S. Ct. 1763
29 L. Ed. 2d 406
1971 U.S. LEXIS 145
27 A.F.T.R.2d (RIA) 1457

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

holding that right to renounce a marital interest under state law does not indicate that the taxpayer had no right to property before the renunciation
holding that state-law exemptions are not effective against the United States when it attempts to enforce a federal tax lien under the Internal Revenue Code
explaining that “federal income tax liability follows ownership.... In the determination of ownership, state law controls.”
noting that state law creates or defines the legal interests and property rights but that federal law defines when and how these interests and rights are taxed
stating that the Court looked to the law of the State to determine the OWNERSHIP of community property and community income
state law determines income attributable to wife as community property, but state law allowing wife to renounce community rights and obligations not effective as to liability for federal tax

Source: CourtListener parenthetical corpus (CC0).

Judges: Blackmun

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Cited by

156 cases in this archive cite this case; the 20 most cited are listed.

Cites

37 cases in this archive are cited by this case; the 20 most cited are listed.

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