Legal Opinion
O'Bryan v. Commissioner
Court of Appeals for the Ninth Circuit
Decided March 14, 1945No. 10767PublishedCited by 18 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
The Tax Court determined a deficiency in income tax against taxpayer for the years 1936, 1937, 1938, and 1939 on the theory that his earnings subsequent to a separation agreement between him and his wife were his separate property and wholly taxable to him rather than community property and taxable one-half to each spouse. Taxpayer petitions for a review of the Tax Court decision.
Taxpayer was married in 1919. Later, at a time when he and his wife were living in New York, they separated. In 1932 he became domiciled in California, where he has resided ever since. His…
2Cases cited14 opinions
- United States v. MalcolmSupreme Court of the United States · 1931
- Reis v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
- Sparkman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1940
- Commissioner of Internal Revenue v. CavanaghCourt of Appeals for the Ninth Circuit · 1942
- Helvering v. HickmanCourt of Appeals for the Ninth Circuit · 1934
9 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Uptegrove Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Sutor v. CommissionerUnited States Tax Court · 1951
- George Slaff v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- William E. Davis, Former Collector of Internal Revenue for the District of Alabama v. C. B. Hightower, Jr.Court of Appeals for the Fifth Circuit · 1956
13 more not listed; retrieve them via the Exa API.