1. Home
  2. Browse Decisions
  3. F.2d
  4. 206 F.2d
  5. 206 F.2d 431 (1953)
 

LANDA v. COMMISSIONER OF INTERNAL REVENUE

Nos. 11540, 11541.

206 F.2d 431 (1953)

LANDA v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. ASTIN.

United States Court of Appeals District of Columbia Circuit.

Decided April 2, 1953.

Attorney(s) appearing for the Case

Mr. Raymond N. Beebe, Washington, D. C., Mr. Raymond C. Cushwa, Washington, D. C., on the brief, for Alfons B. Landa.

Mr. George F. Lynch, Sp. Asst. to Atty. Gen., with whom Messrs. Ellis N. Slack and A. F. Prescott, Sp. Assts. to Atty. Gen., were on the brief, for Commissioner of Internal Revenue.

Mr. Christopher A. Ray, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., also entered his appearance.

Mr. Meredith M. Daubin, Washington, D. C., for Marjorie M. Astin.

Before PRETTYMAN, BAZELON and FAHY, Circuit Judges.

BAZELON, Circuit Judge.

The only question we need decide on these appeals is whether the Tax Court erred in refusing "to ascribe probative weight to oral testimony" explaining or contradicting the terms of certain written agreements. These agreements between Mr. Landa1 and his former wife, Mrs. Astin,2 were made in connection with their separation and in contemplation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases