Legal Opinion
Myrtle J. Wood v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 23, 1960No. 17892PublishedCited by 6 opinions
1Opinion of the Court
TUTTLE, Circuit Judge.
This is a petition to review the decision of the Tax Court reported in 31 T.C. 528.
Petitioner is the divorced wife of Fred M. Wood. Before the divorce the community owned a 45% interest in certain oil and gas production. At the time of divorce the community was indebted to others in the amount of $25,-510.25. The divorce decree awarded Mrs. Wood:
“(3) A one-half interest in that 45% interest owned by the community in connection with the Pierce Withers estate at Houston, Texas, or a total to the Plaintiff of 22%% of said interest after the payment of community debts with a…
2Cases cited4 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Ferguson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1930
- Wood v. CommissionerUnited States Tax Court · 1958
3Cited by6 opinions
- Estate of H. H. Weinert, Deceased, Jane W. Blumberg, and Hilda B. Weinert v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
- United States v. W. H. CockeCourt of Appeals for the Fifth Circuit · 1968
- Commissioner v. Estate of DonnellCourt of Appeals for the Fifth Circuit · 1969
- Commissioner of Internal Revenue, Petitioner-Respondent v. The Estate of H. W. Donnell, Deceased, Willie Hayden Donnell, and Willie Hayden Donnell, Respondents-Petitioners. The Estate of H. W. Donnell, Deceased, Willie Hayden Donnell, and Willie Hayden Donnell, Respondents-Petitioners v. Commissioner of Internal Revenue, Petitioner-RespondentCourt of Appeals for the Fifth Circuit · 1969
- Commissioner of Internal Revenue v. Walter C. Burer and Laverne S. StagesCourt of Appeals for the Fifth Circuit · 1965
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