Legal Opinion
Edward J. Richardson v. Commissioner of Internal Revenue, Irene E. Richardson v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided September 12, 1997No. 19-2078PublishedCited by 37 opinions
1Opinion of the Court
RIPPLE, Circuit Judge.
Irene Richardson failed to report as income on her 1988-90 federal income tax returns payments made to her by her husband, Edward Richardson. The Commissioner of Internal Revenue believed that she should have because, in the view of the IRS, the payments qualify as alimony or separate maintenance payments. The Commissioner sent Irene a notice of deficiency. The Commissioner also sent Edward a notice because he had deducted the payments to Irene on his 1988-90 returns; if the Commissioner turned out to be wrong and the payments were not properly classified as alimony,…
2Cases cited10 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Andrew Gerardo v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
- Kerry W. Illes v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
- James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
5 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Walter S.J. Wenger v. Canastota Central School DistrictCourt of Appeals for the Second Circuit · 1998
- Superior Trading, LLC v. CommissionerCourt of Appeals for the Seventh Circuit · 2013
- Estate of Goldman v. CommissionerUnited States Tax Court · 1999
- Estate of Robert G. Kluener, Donald E. Hathaway, Co-Executor, Charlotte J. Kluener v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1998
- United States v. Nicodemo ScarfoCourt of Appeals for the Third Circuit · 2022
32 more not listed; retrieve them via the Exa API.