GEHANT

v.

RAGEN, WARDEN

Citator

Cited By

• Stevenson v. United States, 194 F.2d 541 (6th Cir. 1952)
  …ised, it is ordered that the judgment of the District Court be and is affirmed upon the authority of Stevenson v. Johnston, 72 F.Supp. 627, affirmed 9 Cir., 163 F. 2d 750, certiorari denied 333 U.S. 832, 68 S.Ct. 459, 92 L.Ed. 1117, rehearing denied 333 U.S. 850, 68 S.Ct. 658, 92 L.Ed. 1132. See also Coy v. United States, 6 Cir., 156 F. 2d 293.…
• Glaze v. United States, 641 F.2d 339 (5th Cir. 1981)
  …ication, courts construing the Internal Revenue Code must assume the authors intended the words used to be accorded their ordinary meaning. Jones v. Liberty Glass Co., 332 U.S. 524, 531, 68 S.Ct. 229, 232, 92 L.Ed. 142, 148 (1947), rehearing denied, 333 U.S. 850, 68 S.Ct. 657, 92 L.Ed. 1132 (1948). Use of the word “separate” can only be deemed to refer to the filing status of “married, filing separately.” The term “election” embodies the notion of choice. A reading of Section 6013(b)(1) and Section 6013(b)(…

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• Morgan v. Commissioner OF Internal Revenue, 807 F.2d 81 (6th Cir. 1986)
  …ication, courts construing the Internal Revenue Code must assume the authors intended the words used to be accorded their ordinary meaning. Jones v. Liberty Glass Co., 332 U.S. 524, 531, 68 S.Ct. 229, 232, 92 L.Ed. 142, 148 (1947), rehearing denied, 333 U.S. 850, 68 S.Ct. 657, 92 L.Ed. 1132 (1948). Use of the word “separate” can only be deemed to refer to the filing status of “married, filing separately.” The term “election” embodies the notion of choice. A reading of Section 6013(b)(1) and Section 6013(b)(…