Legal Opinion
F. Harold Van Orman, Jr., and Jeanne L. Van Orman v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided October 14, 1969No. 17537_1PublishedCited by 16 opinions
1Opinion of the Court
DUFFY, Senior Circuit Judge.
This is an appeal from the Tax Court of the United States. The facts were fully stipulated. The Tax Court determined deficiencies in the income tax returns of petitioners for the years 1962 and 1963 in the respective amounts of $7,243.21 and $3,620.22.
Petitioners, as husband and wife, filed joint income tax returns for the years 1962 and 1963. Petitioner, F. Harold Van Orman, Jr., had been married to Rae Van Orman on January 24, 1954. On April 28, 1960, while a suit for divorce was pending between them, a written instrument was executed by them entitled “Property…
2Cases cited4 opinions
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Bertha Soltermann v. United StatesCourt of Appeals for the Ninth Circuit · 1959
- Alton F. Lounsbury and Lorraine M. Lounsbury v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- James M. Fidler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
3Cited by16 opinions
- Robert E. Houston v. Commissioner of Internal Revenue, Mary Schwab, Formerly Mary R. Houston v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- Wright v. CommissionerCourt of Appeals for the Seventh Circuit · 1976
- Marcella C. Salapatas v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- Jean W. Wright, (Cross-Appellee) v. Commissioner of Internal Revenue, (Cross-Appellant). William C. Wright and Ellen W. Wright v. Commissioner of Internal Revenue, (Cross-Appellee)Court of Appeals for the Seventh Circuit · 1976
- Alexander v. CommissionerUnited States Tax Court · 1979
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