Legal Opinion
Commissioner of Internal Revenue v. Halliwell
Court of Appeals for the Second Circuit
Decided December 1, 1942No. 60PublishedCited by 23 opinions
1Per curiam
The question presented is whether the taxpayer realized taxable gain on the transfer of certain securities, pursuant to a decree of divorce, to his former wife. The tax court answered this question in the negative, 44 B.T.A. 740, following its own prior decision in Mesta v. Commissioner, 42 B.T.A. 933, which was subsequently reversed by the Third Circuit. Commissioner v. Mesta, 123 F.2d 986.
The facts are undisputed. In March 1938 the taxpayer’s wife commenced an action for divorce in the Superior Court for Litchfield County, Connecticut. During the pendency of the action the husband and wife…
2Cases cited7 opinions
- Lyon v. LyonSupreme Court of Connecticut · 1851
- Scott v. ScottSupreme Court of Connecticut · 1910
- Commissioner of Internal Revenue v. MestaCourt of Appeals for the Third Circuit · 1941
- Kenan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Bodner v. FeitAppellate Division of the Supreme Court of the State of New York · 1936
2 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Collins v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968
- United States v. General Shoe CorporationCourt of Appeals for the Sixth Circuit · 1960
- Bishop v. CommissionerUnited States Tax Court · 1971
- International F. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1943
18 more not listed; retrieve them via the Exa API.