Robert A. Coerver & Margaret M. Coerver v. Comm'r of Internal Revenue, 297 F.2d 837 (3rd Cir. 1962). · Go Syfert
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Robert A. Coerver & Margaret M. Coerver v. Comm'r of Internal Revenue, 297 F.2d 837 (3rd Cir. 1962). Cases Citing This Book View Copy Cite
50 citation events (7 in the last 25 years) across 10 distinct courts.
Strongest positive: In re Mecka (njb, 2016-04-01) · Strongest negative: Coalee Breanna Carlson v. Timothy D. Moratzka (bap8, 2008-09-10)
Treatment trajectory · 1962 → 2026 · click a year to view as-of
1962 1994 2026
Top citers, strongest first. 9 distinct citers. How cited ↗
discussed Cited "but see" Coalee Breanna Carlson v. Timothy D. Moratzka
8th Cir. BAP · 2008 · signal: but see · confidence high
But see WDH Howell, 294 B.R. at 618 (stating that 26 U.S.C. § 6013 (d)(3) has been interpreted to hold a wife responsible for the tax liability of her husband if they have filed a joint return, even though she did not earn the income giving rise to the tax obligation, but expressly disagreeing with Aldrich that it was fundamentally unfair to hold that the wife did not have a property interest in the refund). 23 See WDH Howell, 294 B.R. at 618 (noting that the “United States Tax Court, however, has consistently held that the filing of a joint tax return does not have the effect of converting…
cited Cited "see" In re Mecka
Bankr. D.N.J. · 2016 · signal: see · confidence high
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)).
discussed Cited "see" Carlson v. Moratzka (In Re Carlson)
8th Cir. BAP · 2008 · signal: see · confidence high
See WDH Howell, 294 B.R. at 618 (noting that the “United States Tax Court, however, has consistently held that the filing of a joint tax return does not have the effect of converting the income of one spouse into the income of the other, regardless of each spouse’s potential liability”) (citing 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)). 24 . 294 B.R. at 619 and n. 6 ("If a spouse is concerned with liability [for filing a joint tax return], the filing of a separate return insulates the non-income…
cited Cited "see" In Re Smith
Bankr. N.D. Ohio · 2004 · signal: see · confidence high
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 (3rd Cir.1962).
cited Cited "see" In Re Wdh Howell, LLC
Bankr. D.N.J. · 2003 · signal: see · confidence high
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).
discussed Cited "see, e.g." Fine v. Commissioner (2×)
Tax Ct. · 1978 · signal: see, e.g. · confidence low
See, e.g., Robert A. Coerver , 36 T.C. 252 (1961) , aff'd. per curiam, 297 F.2d 837 (3d Cir. 1962) ; Marie A. Dolan , 44 T.C. 420 (1965) . * * * [Fn. ref. omitted.]" See also Rev.
cited Cited "see, e.g." Rosen v. United States
E.D. Pa. · 1975 · signal: see, e.g. · confidence low
See, e. g., Robert A. Coerver, 36 T.C. 252 (1961), aff’d. per curiam, 297 F.2d 837 (3d Cir. 1962); Marie A. Dolan, 44 T.C. 420 (1965).
cited Cited "see, e.g." Six v. United States
S.D.N.Y. · 1971 · signal: see, e.g. · confidence low
See, e. g., Robert A. Coerver v. Commissioner of Internal Revenue, 36 T.C. 252 (1961), affd., 297 F.2d 837 (3d Cir. 1962).
discussed Cited "see, e.g." Dolan v. Commissioner (2×)
unknown court · 1965 · signal: see also · confidence low
See also Robert A. Ooerver, 36 T.C. 252 (1961), affirmed per curiam 297 F. 2d 837 (C.A. 3, 1962).
Retrieving the full opinion text from the archive…
Robert A. Coerver and Margaret M. Coerver
v.
Commissioner of Internal Revenue
13743_1.
Court of Appeals for the Third Circuit.
Jan 30, 1962.
297 F.2d 837
Cited by 3 opinions  |  Published

297 F.2d 837

62-1 USTC P 9236

Robert A. COERVER and Margaret M. Coerver, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE.

No. 13743.

United States Court of Appeals Third Circuit.

Argued Jan. 25, 1962.
Decided Jan. 30, 1962.

On Petition for Review of the Decision of The Tax Court of the United States.

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.

PER CURIAM.

1

Upon review of the record we find no error.

2

The decision of the Tax Court will be affirmed, 36 T.C. 252.