Legal Opinion
Commissioner v. Harmon
Court of Appeals for the Tenth Circuit
Decided December 2, 1943No. 2744PublishedCited by 8 opinions
1Opinion of the Court
SYMES, District Judge, delivered the -opinion of the Court.
This is an appeal from a decision of the Tax Court of the United States entered January 26, 1943, involving the Federal income tax liability of the respondent Plarmon for the taxable year 1939, pursuant to §§ 1141 and 1142 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, §§ 1141, 1142.
The question presented is: The respondent and his wife were domiciled in Oklahoma during all of the taxable year 1939. In that year they duly elected to have the Oklahoma Community Property Act irrevocably applied to them and their property…
2Cases cited14 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. RobbinsSupreme Court of the United States · 1926
- Hopkins v. BaconSupreme Court of the United States · 1930
- United States v. MalcolmSupreme Court of the United States · 1931
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3Cited by8 opinions
- Commissioner v. HarmonSupreme Court of the United States · 1944
- Gulf Oil Corp. v. CommissionerUnited States Tax Court · 1986
- Malcolm J. Henley and Mary K. Henley v. The United StatesUnited States Court of Claims · 1968
- James Petroleum Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
- Matter of KingDistrict Court, D. Colorado · 1975
3 more not listed; retrieve them via the Exa API.