Legal Opinion
Weil v. Commissioner
Court of Appeals for the Second Circuit
Decided January 22, 1957No. Nos. 10-12, Dockets Nos. 23992-23994PublishedCited by 32 opinions
1Opinion of the Court
MEDINA, Circuit Judge.
These cases are before us on petitions for review of the decisions of the Tax Court. The findings of fact and conclusions of law are reported at 22 T.C. 612; a supplemental opinion is reported at 23 T.C. 630; additional supplemental memorandum findings of fact and a further supplemental opinion are not reported.
Charles and Beulah Weil in 1940 entered into a separation agreement incident to a divorce. Under this agreement the husband became obligated to make certain periodic payments to the wife, and to pay the premiums on certain life insurance policies of which she was…
2Cases cited7 opinions
- Weil v. CommissionerUnited States Tax Court · 1954
- Budd v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Mandel v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1950
- Weil v. CommissionerUnited States Tax Court · 1955
- Seltzer v. CommissionerUnited States Tax Court · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Abramo v. CommissionerUnited States Tax Court · 1982
- Wright v. CommissionerUnited States Tax Court · 1974
- Gerard Piel and Eleanor Jackson Piel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Katharine T. Hyde v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
27 more not listed; retrieve them via the Exa API.