Vivien Kellems v. Comm'r of Internal Revenue, 474 F.2d 1399 (2d Cir. 1973). · Go Syfert
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Vivien Kellems v. Comm'r of Internal Revenue, 474 F.2d 1399 (2d Cir. 1973). Cases Citing This Book View Copy Cite
47 citation events (4 in the last 25 years) across 8 distinct courts.
Strongest positive: Courtois v. Maine Pub. Employees Retirement Sys. (mesuperct, 2012-06-27)
Treatment trajectory · 1973 → 2026 · click a year to view as-of
1973 1999 2026
Top citers, strongest first. 5 distinct citers. How cited ↗
cited Cited "see" Courtois v. Maine Pub. Employees Retirement Sys.
Me. Super. Ct · 2012 · signal: see · confidence high
See Kellems v. Commissioner, 58 T.C. 556 (1972), aff'd per curiam 474 F.2d 1399 (2d Cir. 1973).
cited Cited "see" MUELLER v. COMMISSIONER
Tax Ct. · 2000 · signal: see · confidence high
See Kellems v. Commissioner, 58 T.C. 556 , 558-559 (1972) , affd. per curiam 474 F.2d 1399 ↩ (2d Cir. 1973) . 6.
discussed Cited "see" Stephens v. Commissioner
Tax Ct. · 1981 · signal: see · confidence high
See Kellems v. Commissioner , 58 T.C. 556 (1972) , affd. per curiam 474 F.2d 1399 (2d Cir. 1973) , cert. denied 414 U.S. 831 (1973) ; Shinder v. Commissioner , 395 F.2d 222 (9th Cir. 1968) , affg. per curiam T.C.
discussed Cited "see, e.g." Field v. Comm'r
Tax Ct. · 2013 · signal: see also · confidence low
Ed. 2d 228 (1977) (explaining that Social Security classifications that had a tangential impact upon a marital decision did not violate due process); see also Kellems v. Commissioner , 58 T.C. 556 (1972) (upholding different tax rates for married and single taxpayers), aff'd per curiam , 474 F.2d 1399 (2d Cir. 1973) .
cited Cited "see, e.g." Majeske v. Commissioner
Tax Ct. · 1975 · signal: see also · confidence low
See also Vivien Kellems, 58 T.C. 556 (1972) , affirmed per curiam 474 F.2d 1399 (C.A. 2, 1973), certiorari denied 414 U.S. 831 (1973) .
Retrieving the full opinion text from the archive…
Vivien Kellems
v.
Commissioner of Internal Revenue
402.
Court of Appeals for the Second Circuit.
Apr 13, 1973.
474 F.2d 1399
Cited by 2 opinions  |  Published

474 F.2d 1399

73-1 USTC P 9343

Vivien KELLEMS, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 402, Docket 72-2122.

United States Court of Appeals,
Second Circuit.

Argued April 13, 1973.
Decided April 4, 1973.

David R. Shelton, Washington, D. C., for appellant.

Stephen Schwartz, Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Leonard J. Henzke, Jr., Tax Div., Dept. of Justice, Washington, D. C.), for appellee.

Before KAUFMAN, ANDERSON and OAKES, Circuit Judges.

PER CURIAM:

1

The judgment is affirmed on the basis of the Tax Court's opinion below, 58 T.C. 556. We find Moritz v. Commissioner, 469 F.2d 466 (10 Cir. 1972), cited to us by appellant, to be inapposite.