Legal Opinion
Blumenthal v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 18, 1932No. 449, 450PublishedCited by 11 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The taxpayer and his wife were married in 1903 in the Province of Alsace-Lorraine, then a part of the German Empire. Immediately prior to the marriage they entered into an antenuptial agreement containing the following provisions:
“Property acquired during the period of the mamage shall be conclusively considered as jointly held.
“There remains, therefore, to each spouse as his or her respective contributed fortune, whatever belonged to such party at the time of the marriage, and further whatever such party may after the marriage contract acquire through…
2Cases cited9 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- Hopkins v. BaconSupreme Court of the United States · 1930
- Bender v. PfaffSupreme Court of the United States · 1930
- Goodell v. KochSupreme Court of the United States · 1930
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Helvering v. CampbellCourt of Appeals for the Fourth Circuit · 1944
- Commissioner of Internal Revenue v. CavanaghCourt of Appeals for the Ninth Circuit · 1942
- Saenger v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1934
- Fordyce v. HelveringCourt of Appeals for the Eighth Circuit · 1935
- Commissioner of Internal Revenue v. PorterCourt of Appeals for the Fifth Circuit · 1945
6 more not listed; retrieve them via the Exa API.