BOYER v. C.I.R.

No. 83-1522.

732 F.2d 191 (1984)

William M. BOYER v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, District of Columbia Circuit.

Decided April 10, 1984.


Attorney(s) appearing for the Case

Stanley S. Shaw, Jr., Atty., Dept. of Justice, Washington, D.C., of the bar of the Supreme Court of Ohio, pro hac vice, by special leave of court, with whom Glenn L. Archer, Jr., Asst. Atty. Gen., and Michael L. Paup, Atty., Dept. of Justice, Washington, D.C., were on the brief, for appellant.

William M. Boyer filed a brief pro se for appellee.

Before WRIGHT and SCALIA, Circuit Judges, and MacKINNON, Senior Circuit Judge.


Opinion for the court PER CURIAM.

PER CURIAM:

In our judgment, the sole issue in this case is whether a temporary order for support under Section 32 of Chapter 209 of the Massachusetts laws, Mass.Gen.Laws Ann. ch. 209, § 32 (West 1976), effects a legal separation between husband and wife "under a decree of * * * separate maintenance" for federal income tax purposes, see Internal Revenue Code (IRC) §...

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