Legal Opinion
Commissioner of Internal Revenue v. Walter C. Burer and Laverne S. Stages
Court of Appeals for the Fifth Circuit
Decided February 23, 1965No. 21197PublishedCited by 5 opinions
1Opinion of the Court
GEWIN, Circuit Judge:
The controversy here presented relates to income taxes for the taxable years 1948, 1950, 1951, and 1952. LaVerne S. Stages, 1 the taxpayer, was married to-Walter C. Burer in 1945. They were separated from time to time and were divorced in 1957. They remarried and were again divorced in 1960. For each of the years in question there was filed with the District Director an individual income tax return on the regularly prescribed form. At the top of the first, page of the returns were the names “Walter C. Burer” and either “LaVerne S. Burer” or “Mrs. Walter C. Burer”The…
2Cases cited9 opinions
- Federbush v. CommissionerUnited States Tax Court · 1960
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Clifford O. Boren v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Bour v. CommissionerUnited States Tax Court · 1954
- Calhoun v. CommissionerUnited States Tax Court · 1954
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Intervest Enterprises, Inc. v. CommissionerUnited States Tax Court · 1972
- Stanley v. CommissionerUnited States Tax Court · 1983
- Intervest Enterprises, Inc. v. CommissionerUnited States Tax Court · 1972
- Michaud v. United States (In Re Michaud)United States Bankruptcy Court, D. New Hampshire · 1996
- Stanley v. CommissionerUnited States Tax Court · 1983