Legal Opinion
Estate of Herman Borax, Deceased, Hermine H. Borax, Louis Borax and Benjamin Borax, Executors, and Hermine Borax v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 30, 1965No. 29231_1PublishedCited by 27 opinions
1Opinion of the Court
MARSHALL, Circuit Judge.
This case arises from the fact that Congress, as it often must, has relied on nonfederal bodies of law to give content to primary legal concepts, such as marriage and divorce, that are employed in the federal tax scheme.
Herman and Ruth Borax were married in New York City in 1935. They lived there and had one son. By 1946 the marriage floundered. On March 14, 1946 they separated by mutual consent, and executed a separation agreement, which, among other things, gave Ruth custody of their son and obliged Herman to pay $575 a month for the support of Ruth and the child.…
2Cases cited17 opinions
- Williams v. North CarolinaSupreme Court of the United States · 1945
- Commissioner v. LesterSupreme Court of the United States · 1961
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Alton v. AltonCourt of Appeals for the Third Circuit · 1953
12 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Spindel v. SpindelDistrict Court, E.D. New York · 1968
- Mathilde Rocker, as Wife of Louis P. Rocker, Wage Earner v. Anthony J. Celebrezze, Secretary of the Department of Health, Education and WelfareCourt of Appeals for the Second Circuit · 1966
- Harold E. Wondsel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Lee v. CommissionerUnited States Tax Court · 1975
- Estate of Steffke v. CommissionerUnited States Tax Court · 1975
22 more not listed; retrieve them via the Exa API.