IRC Authority Graph

§772

3 cases·3 cited

Statute Text — 26 U.S.C. §772

Statute text not available for this section.

3 Citing Cases

Ann S. Carrino, Petitioner · 2014

772 (West 2004). But does legal separation end the marriage? The Commissioner contends the marriage didn't end until December 26, 2006, when the superior court granted their divorce. Ann argues--without a corresponding citation--thatunder "California family law" "the marriage effectively ended on the date oflegal separation." - 15 - [*15] We

CR Traders Partners, LP, Ann S. Carrino, A Partner Other Than the Tax Matters Partner, Petitioners · 2014

772 (West 2004). But does legal separation end the marriage? The Commissioner contends the marriage didn't end until December 26, 2006, when the superior court granted their divorce. Ann argues--without a corresponding citation--thatunder "California family law" "the marriage effectively ended on the date oflegal separation." - 15 - [*15] We

United States v. Zhen Zhou Wu 711 F.3d 1 · Cir.