Legal Opinion
Hayes v. Commissioner
Court of Appeals for the Tenth Circuit
Decided May 15, 1947No. 3422PublishedCited by 5 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This is a petition to review a decision of the Tax Court of the United States.
The facts were stipulated. Sadie Corbett Hayes1 is the widow of Alfred Leslie Hayes,2 who died intestate on February 12, 1943. There has been no administration of Hayes’ estate.
On March 6, 1943, petitioner filed, with the Collector for the District of Kansas, a joint return for 1942, including therein the separate incomes and deductions of each spouse. Petitioner signed her own name to the return, and also signed her *690husband’s name, after which she wrote “(deceased), by Sadie Corbett Hayes…
2Cases cited5 opinions
- Naylor v. SteneSupreme Court of Minnesota · 1905
- Whitaker v. RichardsSupreme Court of Pennsylvania · 1890
- Wilkes v. HolmesSupreme Court of Minnesota · 1915
- Breiling v. HyblAppellate Court of Illinois · 1912
- Muehlbach v. Missouri & Kansas Interurban Railway Co.Missouri Court of Appeals · 1912
3Cited by5 opinions
- McCord v. Granger, Collector of Internal Revenue for 23rd District of PennsylvaniaCourt of Appeals for the Third Circuit · 1952
- Lamb v. Smith, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1950
- Ruzich v. CommissionerUnited States Tax Court · 1967
- McCord v. GrangerDistrict Court, W.D. Pennsylvania · 1952
- Ruzich v. CommissionerUnited States Tax Court · 1967