Borax v. Commissioner
United States Tax Court
Herman and Ruth were married in New York and resided together there until 1946 when they entered into a separation agreeement which provided that Herman should pay Ruth a certain amount per month for her support and that of their child. In 1952 Herman procured a decree of divorce in Mexico, and thereafter married Hermine, first in Mexico and then in Connecticut, after which they returned to live in New York.
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Herman and Ruth were married in New York and resided together there until 1946 when they entered into a separation agreeement which provided that Herman should pay Ruth a certain amount per month for her support and that of their child. In 1952 Herman procured a decree of divorce in Mexico, and thereafter married Hermine, first in Mexico and then in Connecticut, after which they returned to live in New York. In 1953 Ruth obtained a declaratory judgment in New York which decreed that the Mexican divorce was invalid and of no force and effect, that Ruth was still the wife of Herman, and that…
1Opinion of the Court
OPINION
Drennen, Judge:
In these proceedings, which were consolidated for briefing and opinion, respondent determined deficiencies in income tax as follows:
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The issues for decision are:(1) Whether there is includable in the gross income of Euth Borax (hereafter called Ruth) amounts received by her in 1952, 1953, 1954, 1955, and 1957 from Herman Borax (hereafter called Herman), and conversely whether Herman is entitled to deductions for these amounts in computing his net or taxable income for those years.(2) Whether Plerman and Hermine Borax (hereafter called Her-mine) were entitled…
2Cases cited24 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lyeth v. HoeySupreme Court of the United States · 1938
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Daine v. CommissionerUnited States Tax Court · 1947
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
19 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Estate of Herman Borax, Deceased, Hermine H. Borax, Louis Borax and Benjamin Borax, Executors, and Hermine Borax v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Lee v. CommissionerUnited States Tax Court · 1975
- Estate of Steffke v. CommissionerUnited States Tax Court · 1975
- Estate of Goldwater v. Comm'rUnited States Tax Court · 1975
15 more not listed; retrieve them via the Exa API.