Commissioner of Internal Revenue v. Eccles
208 F.2d 796
Court of Appeals for the Fourth Circuit·Decided December 9, 1953·No. 6683_1·Published·Cited by 64 cases
Opinion
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.
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Commissioner of Internal Revenue v. Eccles, 208 F.2d 796 (4th Cir. 1953).
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