Legal Opinion
Kenneth T. Sullivan v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 2, 1958No. 7616_1PublishedCited by 8 opinions
1Opinion of the Court
SOBELOFF, Chief Judge.
This petition to review a decision of the Tax Court presents a single issue, whether the pendency of an appeal from a Maryland divorce decree operated to suspend or stay the decree so as to permit Kenneth T. and Carrie Miller Sullivan to file a joint tax return.
The facts are simple and stipulated. On October 15, 1951, the Circuit Court for Montgomery County, Maryland, granted Mr. Sullivan a divorce a mensa et thoro from his wife. Mrs. Sullivan appealed from this and from the denial of her cross bill for an a mensa divorce, and on April 3, 1952, the Court of Appeals of…
2Cases cited28 opinions
- Dougherty v. DoughertyCourt of Appeals of Maryland · 1946
- Eccles v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953
- Miller v. StateCourt of Appeals of Maryland · 2004
- Wick v. CommissionerUnited States Tax Court · 1946
23 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Gilbert FisherCourt of Appeals for the Second Circuit · 1975
- Untermann v. CommissionerUnited States Tax Court · 1962
- Eno v. CommissionerUnited States Tax Court · 1965
- Merrill v. Comm'rUnited States Tax Court · 2009
- Ross v. CommissionerUnited States Tax Court · 1964
3 more not listed; retrieve them via the Exa API.