United States v. William F. Holcomb and Idris M. Holcomb

Ninth Circuit

United States v. William F. Holcomb and Idris M. Holcomb

237 F.2d 502

CourtCourt of Appeals for the Ninth Circuit

DecidedOctober 5, 1956

Docket15064

StatusPublished

Cited by8 cases

This text of 237 F.2d 502 (United States v. William F. Holcomb and Idris M. Holcomb) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

United States v. William F. Holcomb and Idris M. Holcomb, 237 F.2d 502 (9th Cir. 1956).

Pincite

Opinion

PER CURIAM.

' This is a companion case to Commissioner of Internal Revenue v. Ostler, 9 *503 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.

Free access — add to your briefcase to read the full text and ask questions with AI

PER CURIAM.

' This is a companion case to Commissioner of Internal Revenue v. Ostler, 9 *503 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.

Cite This Page — Counsel Stack

Bluebook (online)

237 F.2d 502, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-william-f-holcomb-and-idris-m-holcomb-ca9-1956.

Opinion

Related

Cite This Page — Counsel Stack