Legal Opinion
Myers v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 10, 1954No. 13822_1PublishedCited by 14 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Petitioner, Rudolf B. S. Myers, and Mary Elizabeth Myers, hereafter called Mrs. Myers, residents of Los Angeles County, California, were husband and wife at all pertinent times prior to July 2, 1945. On or as of June 1, 1945, petitioner and Mrs. Myers made and executed a property settlement agreement, the pertinent provisions of which were as follows:
“Whereas, the wife [Mrs. Myers] is about to commence an action against the husband [petitioner] for divorce in the Superior Court of the State of California in and for the County of Los Angeles, and
“Whereas, it is the…
2Cases cited3 opinions
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Landa v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. AstinCourt of Appeals for the D.C. Circuit · 1954
3Cited by14 opinions
- Kent v. CommissionerUnited States Tax Court · 1973
- Clay W. Prewett, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
- James M. Fidler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Benjamin Davidson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Marcella C. Salapatas v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
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