Legal Opinion
Donn W. Griffith v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 30, 1984No. 83-1579PublishedCited by 14 opinions
1Opinion of the Court
CORNELIA G. KENNEDY, Circuit Judge.
Griffith appeals the United States Tax Court determination that certain payments he made to his ex-wife during 1977 represented property settlement rather than support and thus that Griffith was not entitled to a deduction under I.R.C. § 215 for those amounts.
Griffith, an Ohio veterinarian, was divorced from his wife Judith on March 1, 1976. In its decree the state trial court found that the parties had approximately $50,000 equity in two pieces of real property (Griffith's two veterinary clinics, one of which was combined with their residence), in addition…
2Cases cited5 opinions
- Michael N. Lambros v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1972
- Ellsi Campbell, Jr., Former Collector of Internal Revenue for the Second Collection District of Texas v. P. G. LakeCourt of Appeals for the Second Circuit · 1955
- Gammill v. CommissionerCourt of Appeals for the Tenth Circuit · 1982
- Hazel Porter v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Hazel PorterCourt of Appeals for the Sixth Circuit · 1968
- Clyde J. Crouser and Dorothy J. Crouser v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1981
3Cited by14 opinions
- Richard E. Hoover v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
- Shirley R. Green, (86-1897), Larry W. And Judy Maynard, (86-1958) v. Commissioner of Internal Revenue, (86-1897), (86-1958)Court of Appeals for the Sixth Circuit · 1988
- Smith v. Smith (In Re Smith)United States Bankruptcy Court, E.D. Michigan · 1991
- Holland v. CommissionerUnited States Tax Court · 1985
- Carpio v. SaulDistrict Court, S.D. California · 2021
9 more not listed; retrieve them via the Exa API.