Legal Opinion
Jerry Lester v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 6, 1960No. 26020_1PublishedCited by 15 opinions
1Opinion of the Court
HAND, Circuit Judge.
Lester, the taxpayer, petitions to review an order of the United States Tax Court, holding him liable for deficiencies in his income tax for the years 1951-52, based upon the disallowance of deductions claimed by him as payments of alimony. The facts were as follows: Lester and his wife had three children, aged 13, 11 and 9. They lived in Los Angeles and had been married on August 24, 1934. On April 16, 1951, while the wife was still living in California, though he had himself moved to New York, they entered into an agreement in anticipation of a divorce. This agreement…
2Cases cited6 opinions
- Weil v. CommissionerCourt of Appeals for the Second Circuit · 1957
- Budd v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Arthur G. B. Metcalf v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1959
- Jo Eisinger and Lorain B. Eisinger v. Commissiner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Mark B. Deitsch and Dorothy M. Deitsch v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Arthur G. B. Metcalf v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1965
- Thomson v. CommissionerUnited States Tax Court · 1964
- Katrina Van Oss v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Murray M. SalzbergCourt of Appeals for the Second Circuit · 1967
- William F. Ashe and Kathleen L. Ashe v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1961
10 more not listed; retrieve them via the Exa API.