Legal Opinion
In the Matter of Gary Gene Wetteroff, Bankrupt. Gary Gene Wetteroff, and Joan M. Wetteroff v. Sheldon D. Grand, Trustee
Court of Appeals for the Eighth Circuit
Decided February 2, 1972No. 71-1152PublishedCited by 39 opinions
1Opinion of the Court
STEPHENSON, Circuit Judge.
This appeal presents the issue of whether or not a tenancy by the entirety cari be created solely by the filing of a joint tax return. The opinion of District Judge Regan and two opinions by Referee Brauer which answer the ques tion in the negative are reported at 324 F.Supp. 1365 (E.D.Mo.1971).
At the end of the calendar-tax year the bankrupt, Wetteroff, and his non-bankrupt wife filed a joint tax return as permitted by § 6013(a) of the Internal Revenue Code (26 U.S.C. § 6013(a)). A refund of $541.67 was due as a result of a deliberate failure to claim his full…
2Cases cited17 opinions
- Dolan v. CommissionerUnited States Tax Court · 1965
- United States v. HutchersonCourt of Appeals for the Eighth Circuit · 1951
- Creek v. Union Nat. Bank in Kansas CitySupreme Court of Missouri · 1954
- In the Matter of Solari Furs, a Partnership, Theodore Rosenberg and Robert Rosenberg, Bankrupts-Appellants v. United StatesCourt of Appeals for the Eighth Circuit · 1971
- Blodgett v. United StatesCourt of Appeals for the Eighth Circuit · 1947
12 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Johnson v. First National Bank Of MontevideoCourt of Appeals for the First Circuit · 1983
- In the Matter of Henry A. Kokoszka, BankruptsCourt of Appeals for the Second Circuit · 1973
- Johnson v. First National BankCourt of Appeals for the Eighth Circuit · 1983
- In the Matter of Dennis Cecil Gervich, Bankrupt. Curtis L. Mann, Trustee v. John A. Shepard, and Dennis C. Gervich and Stella B. GervichCourt of Appeals for the Eighth Circuit · 1978
- Rosen v. United StatesDistrict Court, E.D. Pennsylvania · 1975
34 more not listed; retrieve them via the Exa API.