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208 F.2d 796

Docket No. 6683.

Commissioner of Internal Revenue v. Eccles

Fourth Circuit Court of Appeals

Argued Nov. 19, 1953.

Decided Dec. 9, 1953.

Fourth Circuit Court of Appeals · decided 1953-12-09

2 counsel of record

Key passage — most relied on by later courts

“the decision of the Tax Court was clearly correct for reasons adequately stated in its opinion,”

quoted by 1 later decision, including Sullivan v. Commissioner

Relies on Eccles v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1953-12-09

How this case has been cited

Cited by 61 later decisions — most recently November 2017 · most notably Wright v. Commissioner (1974), Moretti v. Commissioner (1996)

20 federal appellate · 2 state decisions

2001953196019701980199020002010decided

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

View the full empirical analysis of this case →

¶1James 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.

¶2Randolph E. Paul, Washington, D. C. (Carolyn E. Agger, Washington, D. C., on brief), for respondent.

¶3Before PARKER, Chief Judge, and SOPER and DOBLE, Circuit Judges.

¶4PER CURIAM.

¶5This 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.

¶6Affirmed.

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