Coerver v. Commissioner of Internal Revenue, 13743.
| Decision Date | 30 January 1962 |
| Docket Number | No. 13743.,13743. |
| Citation | 297 F.2d 837 |
| Parties | Robert A. COERVER and Margaret M. Coerver, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE. |
| Court | U.S. Court of Appeals — Third Circuit |
Robert W. Wakefield, Wilmington, Del. (Foulk, Walker, Miller & Wakefield, Wilmington, Del., on the brief), for petitioners.
Donald P. Horwitz, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Department of Justice, Washington, D. C., on the brief), for respondent.
Before KALODNER, STALEY and SMITH, Circuit Judges.
Upon review of the record we find no error.
The decision of the Tax Court will be affirmed, 36 T.C. 252.
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41 cases
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Benjamin v. Comm'r of Internal Revenue
...two taxpayers on a joint return; however, there is but a single income. Robert A. Coerver, 36 T.C. 252 (1961), affd. per curiam 297 F.2d 837 (3d Cir. 1962). Where married individuals file a joint return, the income reported does not reflect whether the income is joint or the separate income......
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In re Mecka
...deficiencies. See In re WDH Howell, LLC , 294 B.R. at 618 (citing Coerver v. Commissioner, 36 T.C. 252 (1961), aff'd per curiam, 297 F.2d 837 (3d Cir.1962) ). Additionally, "[a] joint return does not itself create equal property interests for each party in a refund. Spouses who file a joint......
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In re Wdh Howell, LLC, 01-50618.
...potential liability. See Robert A. Coerver v. Commissioner of Internal Revenue, 36 T.C. 252, 1961 WL 1128(1961), aff'd. per curiam, 297 F.2d 837 (3d Cir.1962). That ownership rights are not altered based on a joint filing is further by the Internal Revenue Code ["IRC"] and by courts interpr......
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Commissioner of Internal Revenue v. Stidger, 173
...655 (1948). 11 See, e.g., O'Toole v. Commissioner of Internal Revenue, 243 F.2d 302 (C.A.2d Cir. 1957); Coerver v. Commissioner of Internal Revenue, 297 F.2d 837 (C.A.3d Cir. 1962), affirming 36 T.C. 252 (1961); Bercaw v. Commissioner of Internal Revenue, 165 F.2d 521 (C.A.4th Cir. 1948); E......
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