Legal Opinion
Cox v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided July 20, 1949No. 9807PublishedCited by 31 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
The sole issue in this case is whether payments made by the petitioner to 'his former wife pursuant to an agreement executed -by them after their divorce was decreed were “ * * * in discharge of, a legal obligation which, -because of the marital or family relationship, is imposed upon or incurred by such husband * * * under a written instrument incident to such divorce or separation * * Section 22(k), Internal Revenue Code. The Tax Court, three judges dissenting, answered the question in the negative and, accordingly, the payments made by the petitioner in the taxable…
2Cases cited12 opinions
- Estin v. EstinSupreme Court of the United States · 1948
- Helvering v. FitchSupreme Court of the United States · 1940
- Helvering v. FullerSupreme Court of the United States · 1940
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Pearce v. CommissionerSupreme Court of the United States · 1942
7 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Feinberg v Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Izrastzoff v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. ToppingCourt of Appeals for the Second Circuit · 1952
- Mahana v. United StatesUnited States Court of Claims · 1950
- Newton v. PedrickCourt of Appeals for the Second Circuit · 1954
26 more not listed; retrieve them via the Exa API.