Taft v. Bowers

Taft v. Bowers, 278 US 470 (1929), bụ ikpe a ọnwụ n'ihu Ndịikpe Kasị Elu nke United States na-ekwu ụtụ isi nke nri nke oke oke n'okpuru Ndezigharị nke iri na isii na iwu United States .  [1] Onye natara òkè nkenke, Elizabeth Taft, nke ụka na apụghị ụtụ isi na ego onyunyo ahụ mụbara n'uru tupu ya anata ya.  Ihe na IRS nwere ike ike ụtụ maka uru nke uru ahụ mere mgbe ọ natachara onya ahụ.

Okwu ahụ

Nna Taft mbara 100 mbak na 1916 maka $1000.  N'afọ 1923, o nyere ha Ms. Taft, mgbe e ji ha gosi ihe na $2000.  Ms. Taft rere ha n'afọ ahụ maka $5000.  IRS nha ụka na ọ ga-arọ ụtụ na $4000 - ihe ngosi ego ekele mbụ mrịsị ahụ.  Nwada Taft nke ụka na ọ ga-ebu onye ụtụ isi na $3000 - ọnụ ọgụgụ ekele enwetara mgbe ọ bụ onye nwekiri ahụ.  Ọ bụ ebe na ụtụ isi koodu na Congress kpọmkwem bu n'obi na donees na- ụtụ isi na niile ekele zuo nke ihe, Ms. Taft ụka na nke iri na isii Ndezigharị enyeghị Congress ikike inye ikike tax.

Ụlọikpe Kasị Elu kwuru na IRS nwere ike ịtụ ụtụ ekele nke mere mgbe onyinye ahụ dị n'aka onye nyere onyinye ahụ, na-achọpụta na ọ dịghị ihe ọ bụla n'ime iwu nke chọrọ Congress na-atụ ụtụ isi na-arịwanye elu naanị ka mmụba ahụ mere mgbe ọ nọ n'aka nke ugbu a. onye nwe ya. Ka Ms. Taft nakweere onyinye ahụ na ihe ọmụma nke ụkpụrụ ahụ, o ji aka ya were ọnọdụ nke onye nyere onyinye maka ekele nke ngwaahịa. Ebumnuche maka mkpebi a bụ na ma ọ bụghị ya, ekele na-eme n'aka onye nyere onyinye agaghị atụ ụtụ isi.

Hụkwa

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