§283

7 cases·7 cited

Statute Text — 26 U.S.C. §283

Statute text not available for this section.

7 Citing Cases

Estate of Semone Grossman, Deceased, Richard M. Frome, Preliminary Executor, Petitioners T.C. Memo. 2021-65 · 2021

ne the status of the parties.” This includes whether a person seeking to remarry has been validly divorced. The Restatement (Second) of Conflict of Laws, on which the Commissioner relies, highlights the same point. Restatement, Conflict of Laws 2d, sec. 283 cmt. h (1971) (“[A] marriage will usually be valid everywhere if it complies with the requirements of the state where - 30 - [*30] it was contracted as to such matters as * * * the capacity of either party to marry[.]”). Caselaw and other Fed

Arthur H. DuGrenier, Inc. v. Commissioner 58 T.C. 931 · 1972

Trust No. 3 v. Commissioner 33 T.C. 734 · 1960

Comas, Inc. v. Commissioner 23 T.C. 8 · 1954

American Coast Line, Inc. v. Commissioner 6 T.C. 67 · 1946

Odes Ho Kim v. Dome Entertainment Center, Inc. 748 F.3d 647 · Cir.

Chong Kim v. Odes Ho Kim · Cir.