COMMISSIONER OF INTERNAL REVENUE
v.
ECCLES
COMMISSIONER OF INTERNAL REVENUE
ECCLES
208 F.2d 796
United States Court of Appeals for the Fourth Circuit (1953)
Positive Treatment
Cited by 14 cases
Opinion of the Court
PER CURIAM.
This is a petition to review a decision of the Tax Court holding that taxpayer was entitled to file a joint income tax return with his wife for the taxable year ending prior to the date upon which he became finally divorced although an interlocutory decree had been entered prior to the expiration of the year. We think that the decision of the Tax Court was clearly correct for reasons adequately stated in its opinion. See 19 T.C. 1049.
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Boyter v. Comm'r of Internal Revenue Serv., 668 F.2d 1382 (4th Cir. 1981)
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Riddell v. Guggenheim, 281 F.2d 836 (9th Cir. 1960)
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Commissioner of Internal Revenue v. Evans, 211 F.2d 378 (10th Cir. 1954)
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