Legal Opinion
Schatten v. United States
District Court, M.D. Tennessee
Decided May 20, 1983No. 82-3021PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM
WISEMAN, District Judge.
In this tax refund action plaintiff seeks to recover amounts of income taxes which she alleges represents overpayments for the years 1977 and 1978. Plaintiffs insistence is that payments made to her by her former husband, Emanuel Schatten, pursuant to a decree of divorce, should be treated as division of property and therefore not taxable to her. Treasury Regulation Section 1.71— l(d)(3)(i)(b).
Plaintiff and Emanuel Schatten were married in 1954 and neither had substantial assets prior to the marriage. During the *295marriage, Mr. Schatten was very successful in…
2Cases cited10 opinions
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Schmitz v. CommissionerUnited States Tax Court · 1968
- Bernard D. Spector v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Beard v. CommissionerUnited States Tax Court · 1981
- Harold R. McCombs and Clara F. McCombs v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Ruby Mae McCombsCourt of Appeals for the Tenth Circuit · 1968
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Joan S. Schatten v. United StatesCourt of Appeals for the Sixth Circuit · 1984