Legal Opinion
Eleanor M. Willhoit and John D. Willhoit v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 4, 1962No. 16730_1PublishedCited by 25 opinions
1Opinion of the Court
KOELSCH, Circuit Judge.
John D. Willhoit and Eleanor M. Will-hoit seek a review of the decision of the Tax Court of the United States redetermining deficiencies in their respective income taxes for 1943, 1944 and 1945. Their income for those years was earned exclusively by John D. Willhoit (herein “the petitioner”) while the taxpayers were residing at Long Beach, California, and was community property. Under the laws of that state, the income belonged equally to the spouses, and each of them reported one-half in separate but identical returns. The Tax Court consolidated their petitions for…
2Cases cited13 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Lawlor v. National Screen Service Corp.Supreme Court of the United States · 1955
- Improvement Company v. MunsonSupreme Court of the United States · 1872
- Burnet v. LoganSupreme Court of the United States · 1931
- Bruszewski v. United StatesCourt of Appeals for the Third Circuit · 1950
8 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Underhill v. CommissionerUnited States Tax Court · 1966
- Warren Jones Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Commissioner of Internal Revenue v. Morton Liftin and Sylvia LiftinCourt of Appeals for the Fourth Circuit · 1963
- Darby Investment Corporation v. Commissioner or Internal RevenueCourt of Appeals for the Sixth Circuit · 1963
- Schneider v. CommissionerUnited States Tax Court · 1975
20 more not listed; retrieve them via the Exa API.