Legal Opinion
Commissioner of Internal Revenue v. Newcombe
Court of Appeals for the Ninth Circuit
Decided February 16, 1953No. 13182PublishedCited by 10 opinions
1Opinion of the Court
BONE, Circuit Judge.
This is a petition to review a Tax Court decision holding that there is no deficiency in respect of the income or victory tax liability . of respondent (petitioner below) for 1943. 1 The calendar year 1942 is also involved because of the forgiveness provisions of the Current Tax Payment Act of 1943, 26.U.S.C.A. Int.Rev.Acts p. 385.
■ The facts are not in dispute. The husband of the taxpayer, Warren Newcombe, was formerly married.to Hazel Newcombe. Hazel obtained an interlocutory decree of divorce from Warren in 1938. The decree incorporated a property settlement agreement…
2Cases cited14 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Poe v. SeabornSupreme Court of the United States · 1930
- Douglas v. WillcutsSupreme Court of the United States · 1935
- White v. United StatesSupreme Court of the United States · 1938
- Helvering v. FitchSupreme Court of the United States · 1940
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Walsh v. Comm'rUnited States Tax Court · 1954
- Weil v. CommissionerCourt of Appeals for the Second Circuit · 1957
- Jo Eisinger and Lorain B. Eisinger v. Commissiner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Charles S. Weil v. Commissioner of Internal Revenue, Charles S. Weil and Adreana Weil v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Charles S. Weil, Commissioner of Internal Revenue v. Charles S. Weil and Adreana Weil, Commissioner of Internal Revenue v. Beulah WeilCourt of Appeals for the Second Circuit · 1957
- Colton v. CommissionerUnited States Tax Court · 1971
5 more not listed; retrieve them via the Exa API.