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

Court of Appeals for the Ninth Circuit·Decided October 5, 1956·No. 15064·Published·Cited by 8 cases

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.

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

Pincite

237 F.2d 502 (United States v. William F. Holcomb and Idris M. Holcomb) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

Related