Legal Opinion
Marcia W. Seaman v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 20, 1973No. 26736PublishedCited by 9 opinions
1Opinion of the Court
WALLACE, Circuit Judge:
In the beginning of 1967, taxpayer, Marcia Seaman, was legally married. On March 22, 1967, she received an interlocutory decree of divorce according to then California law. The decree contained the following notice:
This is not a judgment of divorce. The parties are still husband and wife, and will be such until a Final Judgment of Divorce is entered after one year from the date of service of copy of summons and complaint upon the defendant spouse.
She obtained a final judgment of divorce in 1968.
Taxpayer worked as a stenographer during 1967, the tax year in question. To…
2Cases cited8 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
- Olson v. Superior CourtCalifornia Supreme Court · 1917
- Robert A. Riddell, District Director of Internal Revenue, Los Angeles District, California v. M. Robert Guggenheim, Jr.Court of Appeals for the Ninth Circuit · 1960
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Deyoe v. CommissionerUnited States Tax Court · 1976
- Gene L. Moretti v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
- George McGinest v. Gte Service Corp. Mike BiggsCourt of Appeals for the Ninth Circuit · 2004
- William M. Boyer v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1984
- Lovelace v. CommissionerUnited States Tax Court · 1974
4 more not listed; retrieve them via the Exa API.