Opinion · Court of Appeals for the Fourth Circuit

Commissioner of Internal Revenue v. Eccles

Comm’r of Internal Revenue v. Eccles, 208 F.2d 796 (4th Cir. 1953)

Type
Opinion
Court
Court of Appeals for the Fourth Circuit
Jurisdiction
Federal
Date
1953-12-09
Topic
general

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.

Citator

Cited by
26 opinions
COMMISSIONER OF INTERNAL REVENUE v. ECCLES,208 F.2d 796(4th Cir. 1953)
COMMISSIONER OF INTERNAL REVENUE v. ECCLES.
No. 6683.
United States Court of Appeals, Fourth Circuit.
Argued November 19, 1953.
Decided December 9, 1953.
James Q. Riordan, Sp. Asst. to Atty. Gen., Washington, D.C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Sp. Assts. to Atty. Gen., Washington, D.C., on brief), for petitioner.

Randolph E. Paul, Washington, D.C. (Carolyn E. Agger, Washington, D.C., on brief), for respondent.
Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.
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. See19 T.C. 1049.
Affirmed.Page 797
Page 901