WONDSEL v. C. I. R.

No. 437, Docket 29313.

350 F.2d 339 (1965)

Harold E. WONDSEL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided August 2, 1965.


Attorney(s) appearing for the Case

Gerald H. Ullman, New York City, for petitioner.

Norman H. Wolfe, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, on the brief), for respondent.

Before MOORE, SMITH and HAYS, Circuit Judges.


MOORE, Circuit Judge.

The Commissioner of Internal Revenue (the Commissioner) determined income tax deficiencies on the part of Harold E. Wondsel (Harold) for the years 1957-59. Harold sought review of those determinations and the Tax Court upheld them. Harold now seeks review of the Tax Court's decision. The primary question concerns the effect for income tax purposes of a state court decision declaring void an ex parte divorce obtained in another jurisdiction...

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