Commissioner of Internal Revenue v. Eccles
| Decision Date | 09 December 1953 |
| Docket Number | No. 6683.,6683. |
| Citation | 208 F.2d 796 |
| Parties | COMMISSIONER OF INTERNAL REVENUE v. ECCLES. |
| Court | U.S. Court of Appeals — Fourth Circuit |
James Q. Riordan, Sp. Asst. to Atty. Gen., Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Sp. Assts. to Atty. Gen., Washington, D. C., on brief), for petitioner.
Randolph E. Paul, Washington, D. C. (Carolyn E. Agger, Washington, D. C., on brief), for respondent.
Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.
This is a petition to review a decision of the Tax Court holding that taxpayer was entitled to file a joint income tax return with his wife for the taxable year ending prior to the date upon which he became finally divorced although an interlocutory decree had been entered prior to the expiration of the year. We think that the decision of the Tax Court was clearly correct for reasons adequately stated in its opinion. See 19 T.C. 1049.
Affirmed.
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Boyter v. Comm'r of Internal Revenue
...T.C. 756 (1957), affd. on this issue 267 F.2d 195 (9th Cir. 1959); Eccles v. Commissioner, 19 T.C. 1049 (1953), affd. per curiam 208 F.2d 796 (4th Cir. 1953). The rationale for deferring to State law is that domestic relations is “an area that has long been regarded as a virtually exclusive......
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Wright v. Comm'r of Internal Revenue , Docket Nos. 830-72
...affirming 19 T.C. 1102 (1953); Merle Johnson, 50 T.C. 723 (1968); Marriner S. Eccles, 19 T.C. 1049 (1953), affirmed per curiam 208 F.2d 796 (C.A. 4, 1953). Merle Johnson deals with the right of a husband to use ‘head of household’ tax rates after the entry of an interlocutory decree of divo......
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Moretti v. C.I.R., 415
...Utah law does not constitute final legal separation within the meaning of the statute, thus permitting joint filing), aff'd, 208 F.2d 796 (4th Cir.1953) (per curiam); Lane v. Commissioner of Internal Revenue, 26 T.C. 405, 407, 1956 WL 662 (1956) (same rule under California interlocutory div......
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Boyter v. C. I. R., 80-1792
...bound by state law rather than federal law when attempting to construe marital status. Eccles v. Commissioner, 19 T.C. 1049, aff'd, 208 F.2d 796 (4 Cir. 1953). The difficulty with this approach in this case, however, is that the Maryland authorities do not establish beyond peradventure of d......
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Legal Aspects of Same-sex Relationships in Connecticut
...depends on its being considered validly married under its state's law. Eccles v. Comm'r, 19 T.C. 1049, 1051, 1053-54 (1993), affd mem. 208 F.2d 796 (4th Cir. 1994); see also Rev. Rul. 58-66, 1958-1 C.B. 60. 39. Windsor, No. 1:10-CV-8435 (S.D.N.Y. 2011), Compl., at ¶ 77. 40. In the Appeal of......