Legal Opinion
Harold E. Wondsel v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 2, 1965No. 437, Docket 29313PublishedCited by 20 opinions
1Opinion of the Court
MOORE, Circuit Judge.
The Commissioner of Internal Revenue (the Commissioner) determined income tax deficiencies on the part of Harold E. Wondsel (Harold) for the years 1957-59. Harold sought review of those determinations and the Tax Court upheld them. Harold now seeks review of the Tax Court’s decision. The primary question concerns the effect for income tax purposes of a state court decision declaring void an ex parte divorce obtained in another jurisdiction, and not attacked in that jurisdiction, on a taxpayer’s status as divorced or married.
In 1927 Harold married May in New York. In 1936,…
2Cases cited8 opinions
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Colby v. ColbyNevada Supreme Court · 1962
- Estate of Herman Borax, Deceased, Hermine H. Borax, Louis Borax and Benjamin Borax, Executors, and Hermine Borax v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Newton v. PedrickCourt of Appeals for the Second Circuit · 1954
- Smith v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
3 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- 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
- Myrna Labow v. Commissioner of Internal Revenue, Ronald Labow v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1985
- Lee v. CommissionerUnited States Tax Court · 1975
- Estate of Steffke v. CommissionerUnited States Tax Court · 1975
- Estate of Goldwater v. Comm'rUnited States Tax Court · 1975
15 more not listed; retrieve them via the Exa API.