Legal Opinion
Commissioner of Internal Revenue v. Weiser
Court of Appeals for the Tenth Circuit
Decided June 29, 1940No. 2003PublishedCited by 14 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
William T. Fitzpatrick, now deceased, and Eva M. Fitzpatrick were husband and wife. Two daughters were born the issue of their marriage, Elizabeth Blanche and Katherine Eva. Marital difficulties arose and on March 20, 1925, the Fitzpatricks entered into a separation agreement. The agreement recited that they had permanently separated and that Fitzpatrick had conveyed to Mrs. Fitzpatrick certain lots and a residence thereon situate in Montrose, Colorado, for the purpose of providing a home for her and the children. It provided that in consideration of the duty of…
2Cases cited18 opinions
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- United States v. MitchellCourt of Appeals for the Seventh Circuit · 1934
- Helvering v. United States Trust Co.Court of Appeals for the Second Circuit · 1940
- Carney v. BenzCourt of Appeals for the First Circuit · 1937
- Meyer's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
13 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Rosenthal v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Cox v. Fremont County Public Building AuthorityCourt of Appeals for the Tenth Circuit · 1969
- Estate of McKeon v. CommissionerUnited States Tax Court · 1956
- Trust under the Last Will & Testament of McDonald v. CommissionerUnited States Tax Court · 1953
- Wiedemann v. CommissionerUnited States Tax Court · 1956
9 more not listed; retrieve them via the Exa API.