Commissioner of Internal Revenue v. Eccles

Fourth Circuit

Commissioner of Internal Revenue v. Eccles

208 F.2d 796

CourtCourt of Appeals for the Fourth Circuit

DecidedDecember 9, 1953

Docket6683_1

StatusPublished

Cited by64 cases

This text of 208 F.2d 796 (Commissioner of Internal Revenue v. Eccles) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

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Opinion

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.

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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.

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208 F.2d 796, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-eccles-ca4-1953.

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