Hoeme v. Commissioner
United States Tax Court
Rule 121, Tax Court Rules of Practice and Procedure. -- The issue raised by the pleadings is whether certain payments made to petitioner wife by her former husband constitute property settlement or alimony. Held, there is a genuine issue of material fact and, therefore, petitioners are not entitled to summary judgment.
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Rule 121, Tax Court Rules of Practice and Procedure. -- The issue raised by the pleadings is whether certain payments made to petitioner wife by her former husband constitute property settlement or alimony. Held, there is a genuine issue of material fact and, therefore, petitioners are not entitled to summary judgment. Held, further, motion for partial summary judgment that the burden of proof has shifted to respondent is denied because there was a rational factual and legal basis for respondent's determination, and Rule 121 does not contemplate a partial summary judgment on an evidentiary…
1Opinion of the Court
OPINION
Dawson, Judge:
On July 19, 1974, petitioners filed a motion for a summary judgment or, alternatively, for a partial summary judgment under Rule 121, Tax Court Rules of Practice and Procedure. On August 30, 1974, respondent filed a memorandum brief opposing petitioners’ motion, and on September 11, 1974, petitioners filed a memorandum brief in reply to respondent.
The issue raised by the pleadings in this case is whether petitioner Norma R. Hoeme must include in her income under section 71(a)(1), I.R.C. 1954,1 certain payments she received in 1970 and 1971 from her former husband, Ronald…
2Cases cited9 opinions
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Nat Harrison Assoc., Inc. v. CommissionerUnited States Tax Court · 1964
- Firemen's Mut. Ins. Co. v. Aponaug Mfg. Co.Court of Appeals for the Fifth Circuit · 1945
- Estate of Goodall v. CommissionerCourt of Appeals for the Eighth Circuit · 1968
- Meyer v. CommissionerUnited States Tax Court · 1966
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3Cited by86 opinions
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Wright v. CommissionerUnited States Tax Court · 1985
- Gulfstream Land & Development Corp. v. CommissionerUnited States Tax Court · 1979
- Odend'hal v. CommissionerUnited States Tax Court · 1980
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