UNITED STATES OF AMERICA, APPELLANT,
v.
WILLIAM F. HOLCOMB AND IDRIS M. HOLCOMB, APPELLEES
UNITED STATES OF AMERICA, APPELLANT,
WILLIAM F. HOLCOMB AND IDRIS M. HOLCOMB, APPELLEES
237 F.2d 502
United States Court of Appeals for the Ninth Circuit (1956)
Positive Treatment
Cited by 2 cases
Opinion of the Court
PER CURIAM.
' This is a companion case to Commissioner of Internal Revenue v. Ostler, 9 Cir., 237 F. 2d 501. The appeal is by the government from a judgment of the District Court in favor of appellee taxpayers in their suit for refund of income taxes paid for the year 1951. The decision below is reported in Holcomb v. U. S., D.C., 137 F.Supp. 619. Taxpayers had filed a joint return under § 51(b) (1) of the Internal Revenue Code of 1939, 26 U.S.C. A. § 51(b) (1) while a California interlocutory decree of divorce was in effect between them.
We affirm for the reasons given by the trial judge and on the grounds developed in our opinion in Commissioner of Internal Revenue v. Ostler, supra.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Seaman v. Commissioner OF Internal Revenue, 479 F.2d 336 (9th Cir. 1973)
Authorities Cited
- Commissioner OF Internal Revenue v. Ostler, 237 F.2d 501 (9th Cir. 1956)