Source: http://www.originalsources.com/Document.aspx?DocID=DA3N4LH1FI9BWJ9
Timestamp: 2019-04-23 22:24:49+00:00

Document:
A federal estate tax, pursuant to § 811(e)(2) of the Internal Revenue Code as amended by § 402 of the Revenue Act of 1942, on the termination of a Texas marital community by the death of the husband, the tax being measured by the value of the entire community property, held valid under the Federal Constitution. Fernandez v. Wiener, ante, p. 340. P. 370.
Appeal under § 2 of the Act of August 24, 1937, from a judgment for the plaintiff in a suit against the United States to recover an alleged overpayment of federal estate tax, the decision being against the constitutionality of the federal estate tax statute as applied.
Chicago: U.S. Supreme Court, "Syllabus," United States v. Rompel, 326 U.S. 367 (1945) in 326 U.S. 367 326 U.S. 368. Original Sources, accessed April 23, 2019, http://www.originalsources.com/Document.aspx?DocID=DA3N4LH1FI9BWJ9.
MLA: U.S. Supreme Court. "Syllabus." United States v. Rompel, 326 U.S. 367 (1945), in 326 U.S. 367, page 326 U.S. 368. Original Sources. 23 Apr. 2019. www.originalsources.com/Document.aspx?DocID=DA3N4LH1FI9BWJ9.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Rompel, 326 U.S. 367 (1945). cited in 1945, 326 U.S. 367, pp.326 U.S. 368. Original Sources, retrieved 23 April 2019, from http://www.originalsources.com/Document.aspx?DocID=DA3N4LH1FI9BWJ9.

References: § 811
 § 402
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 § 2
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