Legal Opinion
Commissioner of Internal Revenue v. Mesta
Court of Appeals for the Third Circuit
Decided November 25, 1941No. 7701PublishedCited by 40 opinions
1Opinion of the Court
BIGGS, Circuit Judge.
On February 14, 1935, the taxpayer’s wife filed a libel for divorce in the Court of Common Pleas of Allegheny County, Pennsylvania, “from bed and board and [for] such alimony as her husband’s circumstances will permit of”. On March 8, 1935, Mrs. Mesta amended her libel and asked for a decree “from the bonds of matrimony”. On March 22, 1935, the taxpayer signed an agreement (dated April 13, 1935) whereby he agreed to deliver to his wife certificates for 5,200 shares of the common stock of the Mesta Machine Company and certain other personal property including household…
2Cases cited6 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Mesta v. CommissionerUnited States Board of Tax Appeals · 1940
- Dixon v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Rea v. CommissionerUnited States Board of Tax Appeals · 1937
- Moore v. MooreSuperior Court of Pennsylvania · 1916
1 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Collins v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968
- Glen v. CommissionerUnited States Tax Court · 1966
- Goetchius v. CommissionerUnited States Tax Court · 1951
- United States v. General Shoe CorporationCourt of Appeals for the Sixth Circuit · 1960
35 more not listed; retrieve them via the Exa API.