Legal Opinion
Smith's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided November 13, 1953No. 11049_1PublishedCited by 59 opinions
1Opinion of the Court
*351GOODRICH, Circuit Judge.
We are involved with the alimony sections of the Internal Revenue Code and the questions concern deductions by the taxpayer for the year 1947.1 The facts of the case were stipulated by the parties and the stipulation was adopted by the Tax Court as findings of fact. The Tax Court denied all of the items in the taxpayer’s petition for redetermination of income and the case is brought here on appeal.
Frank Charles Smith in 1946 signed an agreement with his then wife looking to a property settlement as an incident of impending divorce litigation. A divorce decree was…
2Cases cited16 opinions
- Lykes v. United StatesSupreme Court of the United States · 1952
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Gale v. CommissionerUnited States Tax Court · 1949
- Norton v. CommissionerUnited States Tax Court · 1951
- Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. GaleCourt of Appeals for the Second Circuit · 1951
11 more not listed; retrieve them via the Exa API.
3Cited by59 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Joseph Lewis v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Weil v. CommissionerUnited States Tax Court · 1954
54 more not listed; retrieve them via the Exa API.