Mendel v. Commissioner
United States Tax Court
One of petitioners pursuant to an agreement incorporated into a divorce decree from his former wife paid $ 1,455 in 1957 and $ 1,430 in 1958 for support of each of his two sons and in addition paid medical expenses for both sons of $ 170.11 in 1957 and $ 88.92 in 1958, and carried insurance on his life as required by the terms of the agreement.
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One of petitioners pursuant to an agreement incorporated into a divorce decree from his former wife paid $ 1,455 in 1957 and $ 1,430 in 1958 for support of each of his two sons and in addition paid medical expenses for both sons of $ 170.11 in 1957 and $ 88.92 in 1958, and carried insurance on his life as required by the terms of the agreement. One of petitioners was transferred by his employer of a number of years from one post of duty to another and incurred expenses in the moving which were reasonable in amount but in excess of the amount for which he received reimbursement from his…
1Opinion of the Court
OPINION
Petitioner offered no evidence to show the total amount expended for the support of either Ralph or Stephen for either the year 1957 or 1958. The substance of petitioner’s testimony at the trial was that he had made a diligent effort to obtain information as to the total amount expended for the support of Ralph and Stephen for the years 1957 and 1958 and for other years but that he had not been able to get this information. He testified that he knew of no serious illnesses that either of the boys had during either the year 1957 or 1958, that they attended public schools, that they were…
Also in this document: Concurrence.
2Cases cited9 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Courtney v. CommissionerUnited States Tax Court · 1959
- Rivers v. CommissionerUnited States Tax Court · 1960
- United States v. Sherrill O. And Doris M. Woodall, Husband and Wife, United States of America v. Glenn S. And Margaret H. Mills, Husband and WifeCourt of Appeals for the Tenth Circuit · 1958
- Cavanagh v. CommissionerUnited States Tax Court · 1961
4 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Jones v. CommissionerUnited States Tax Court · 1970
- Stafford v. CommissionerUnited States Tax Court · 1966
- Commissioner of Internal Revenue v. Walter H. Mendel and Lillian Mendel, Walter H. Mendel and Lillian Mendel v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Brown v. CommissionerUnited States Tax Court · 1967
- Kenneth D. England and Connie J. England v. United StatesCourt of Appeals for the Seventh Circuit · 1965
28 more not listed; retrieve them via the Exa API.