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C. I. R. v. RANKIN

Nos. 12800, 12801.

270 F.2d 160 (1959)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Bessie N. RANKIN. Robert L. RANKIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided September 9, 1959.

Attorney(s) appearing for the Case

John A. Reilly, Chester, Pa. (Edward D. McLaughlin, Chester, Pa., on the brief), for Robert L. Rankin.

Charles B. E. Freeman, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief), for Commissioner of Internal Revenue.

Lloyd Goman, Chester, Pa., for Bessie N. Rankin.

Before McLAUGHLIN, KALODNER and STALEY, Circuit Judges.

KALODNER, Circuit Judge.

Does a "support and maintenance" order of a Quarter Sessions Court of Pennsylvania entered against a husband at his wife's instance, effect their "legal separation" under Pennsylvania law?

The question is presented by these petitions for review of decisions of the Tax Court of the United States which answered them in the negative. It arises by reason of the fact that applicable Federal revenue laws1 provide...

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