Legal Opinion
United States v. Goodyear
Court of Appeals for the Ninth Circuit
Decided October 18, 1938No. 8725PublishedCited by 20 opinions
1Opinion of the Court
HANEY, Circuit Judge.
Refund of estate taxes paid the United States was obtained by the judgment appealed from.
Ida P. Goodyear and W. E. Goodyear were married in .California- on August 18, 1891. They were at that time, and continued to be thereafter, residents of California. They acquired certain community property while married prior to July 29, 1927. Since the wife had only an “expectancy” in community property prior to 1927 (Stewart v. Stewart, 204 Cal. 546, 269 P. 439), it was held that community income could not be divided between the spouses for income tax purposes. United States v.…
2Cases cited15 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Burnet v. HarmelSupreme Court of the United States · 1932
- Tyler v. United StatesSupreme Court of the United States · 1930
- United States v. RobbinsSupreme Court of the United States · 1926
- Porter v. CommissionerSupreme Court of the United States · 1933
10 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Greenwood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
- Bishop v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1945
- Greene v. United StatesCourt of Appeals for the Seventh Circuit · 1956
- Black v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1940
- Bank of America Nat. Trust & Savings Ass'n v. RoganDistrict Court, S.D. California · 1940
15 more not listed; retrieve them via the Exa API.