C. I. R. v. MARSHMAN

Nos. 13944-13946.

279 F.2d 27 (1960)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Homer H. and Ina Mae MARSHMAN, Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Gordon A. STOUFFER, Deceased, Mark A. Loofbourrow, Executor, Respondent. ESTATE of Gordon A. STOUFFER, Deceased, Mark A. Loofbourrow, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

May 31, 1960.


Attorney(s) appearing for the Case

Carolyn R. Just, Washington, D. C. (Charles K. Rice, Lee A. Jackson, Helen A. Buckley, I. Henry Kutz, Sharon L. King, Washington, D. C., on the brief), for Commissioner of Internal Revenue.

William F. Snyder, of Marshman, Hollington & Steadman, Cleveland, Ohio, for Homer H. and Ina Mae Marshman.

Warren E. Hacker (James C. Davis, of Squire, Sanders & Dempsey, Cleveland, Ohio, on the brief), for Estate of Gordon A. Stouffer, etc.

Before MILLER, WEICK and O'SULLIVAN, Circuit Judges.


SHACKELFORD MILLER, Jr., Circuit Judge.

This litigation involves the respective tax liabilities of Gordon A. Stouffer and his divorced wife Ina Mae Marshman arising out of the divorce and the property settlement therein, which was granted to the wife on June 27, 1951. Ina Mae Stouffer thereafter married Homer H. Marshman. The cases were tried on a single record in the Tax Court and the three reviews of the two decisions of the Tax Court have been consolidated on this...

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