Opinion · Supreme Court of the United States
Rodriguez v. Seamans
409 U.S. 1094
- Type
- Opinion
- Court
- Supreme Court of the United States
- Jurisdiction
- Federal
- Date
- 1972-12-21
- Topic
- general
How later courts describe this case
- presuming General Assembly’s familiarity with tax commissioner’s definition of “net gain” and with federal regulations and practice in area of income tax
- upholding tax on investment income from dividends but striking down exemption for unmarried widowed women
- action for a declaratory judgment concerning the construction and the constitutionality of a statute imposing a tax on dividends and capital gains
- upholding constitutionality of § 9-12-12
Citator
UpLaw has not yet analyzed Rodriguez v. Seamans. The absence of a flag is not a finding that it is good law.
- Cited by
- 113 opinions
C. A. D. C. Cir. Certiorari dismissed under Rule 60 of the Rules of this Court.