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SULLIVAN v. COMMISSIONER OF INTERNAL REVENUE

No. 7616.

256 F.2d 664 (1958)

Kenneth T. SULLIVAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided June 2, 1958.

Attorney(s) appearing for the Case

Milton I. Baldinger, Washington, D. C. (Ruth Cooper Breslauer, Washington, D. C., on the brief), for petitioner.

J. Dwight Evans, Jr., Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before SOBELOFF, Chief Judge, SOPER, Circuit Judge, and PAUL, District Judge.

SOBELOFF, Chief Judge.

This petition to review a decision of the Tax Court presents a single issue, whether the pendency of an appeal from a Maryland divorce decree operated to suspend or stay the decree so as to permit Kenneth T. and Carrie Miller Sullivan to file a joint tax return.

The facts are simple and stipulated. On October 15, 1951, the Circuit Court for Montgomery County, Maryland, granted Mr. Sullivan a divorce a mensa et thoro from his wife...

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