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Legal Opinion

Palmquist v. United States

District Court, N.D. California

Decided November 28, 1967No. Civ. 44884PublishedCited by 6 opinions

1Opinion of the Court

■SUMMARY JUDGMENT ON CERTAIN ISSUES

LLOYD H. BURKE, District Judge.

It is ordered and adjudged that:

The judgment rendered by Judge Lercara on December 29, 1960 in Palmquist v. Palmquist, Alameda County Superior Court No. 304611, does not order J. Adrian Palmquist to do or refrain from doing anything. It does not order him to pay support to Louise Palmquist or to live separately from her. The Lercara judgment is not a “decree of divorce or of separate maintenance” within the meaning of Section 1(b) (3) (B) of the Internal Revenue Code of 1954. Consequently, J. Adrian Palmquist does not qualify…

2Cases cited8 opinions

  1. United States v. GilmoreSupreme Court of the United States · 1963
  2. United States v. PatrickSupreme Court of the United States · 1963
  3. Cardinale v. CardinaleCalifornia Supreme Court · 1937
  4. Commissioner of Internal Revenue v. Bessie N. Rankin. Robert L. Rankin v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
  5. William K. Carpenter and Leigh P. Carpenter v. The United StatesUnited States Court of Claims · 1964

3 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Johnson v. CommissionerUnited States Tax Court · 1968
  2. Sharples v. United StatesUnited States Court of Claims · 1976
  3. Pilot Life Insurance Co. v. KochCourt of Appeals of Texas · 1981
  4. Johnson v. CommissionerUnited States Tax Court · 1968
  5. Kellner v. CommissionerUnited States Tax Court · 1971

1 more not listed; retrieve them via the Exa API.

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