Legal Opinion
Buchanan v. United States
Court of Appeals for the D.C. Circuit
Decided November 10, 1947No. 9558PublishedCited by 4 opinions
1Opinion of the Court
PRETTYMAN, Associate Justice.
Appellant was plaintiff in a civil action in the District Court seeking a refund of federal income taxes paid by her for 1940 and 1941 pursuant to assessments made by the Commissioner of Internal Revenue. The District Court granted the Government’s motion for summary judgment.
Appellant and her husband were separated and then divorced. Their separation agreement provided that the husband, in addition to paying the wife cash, would execute notes, bearing interest, payable to her and secured by a deed of trust on real estate. The agreement recited:
“The payment of…
2Cases cited13 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Gould v. GouldSupreme Court of the United States · 1917
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. FitchSupreme Court of the United States · 1940
- Helvering v. LeonardSupreme Court of the United States · 1940
8 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Buckley v. CommissionerUnited States Tax Court · 1962
- Commissioner of Internal Revenue v. WalshCourt of Appeals for the D.C. Circuit · 1950
- Buckley v. CommissionerUnited States Tax Court · 1962
- Commissioner of Internal Revenue v. WalshCourt of Appeals for the D.C. Circuit · 1950