Legal Opinion
Holcomb v. United States
District Court, N.D. California
Decided October 18, 1955No. 34443PublishedCited by 4 opinions
1Opinion of the Court
MURPHY, District Judge.
This is an action against the United States of America for the recovery of an alleged overpayment of federal income; taxes in the amount of $8,293.70, plus in- - terest. The sole issue involved is wheth-, er, under the facts of the case, plaintiffs were entitled to file a joint return for the calendar year 1951 pursuant to the provisions of Section 51 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 51.
The stipulated facts are: the plaintiffs were married on December 1, 1923, and lived together as man and wife until approximately June 28, 1950. On or about the latter…
2Cases cited3 opinions
- Brown v. BrownCalifornia Supreme Court · 1915
- Eccles v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953
3Cited by4 opinions
- Commissioner of Internal Revenue v. William G. OstlerCourt of Appeals for the Ninth Circuit · 1956
- Lane v. CommissionerUnited States Tax Court · 1956
- United States v. William F. Holcomb and Idris M. HolcombCourt of Appeals for the Ninth Circuit · 1956
- Lane v. CommissionerUnited States Tax Court · 1956