Legal Opinion
Antoinette L. Holahan v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 18, 1955No. 106, Docket 23132PublishedCited by 18 opinions
1Opinion of the Court
GALSTON, District Judge.
The petitioner complains of the decision of the Tax Court determining a deficiency in her federal income tax for the calendar year 1949 in the amount of $5,978.06.
On April 7, 1928, during the pendency of a divorce action, the husband and wife entered into a voluntary separation agreement providing for periodic payments for her support and the support and maintenance of their children. That was followed by a decree of divorce entered on May 19,1928. The alimony payments set forth therein were in terms identical with those of the separation agreement. Subsequently, on…
2Cases cited5 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Grant v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Newton v. PedrickCourt of Appeals for the Second Circuit · 1954
- Smith v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1951
3Cited by18 opinions
- Dorothy Olster v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1985
- Kitch v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
- Davis v. CommissionerUnited States Tax Court · 1964
- Olster v. CommissionerUnited States Tax Court · 1982
- Harold C. Holloway and Sally B. Holloway v. United StatesCourt of Appeals for the Ninth Circuit · 1970
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