Legal Opinion
Leon Mandel and Carolina Panerai Mandel v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided January 13, 1956No. 11448_1PublishedCited by 28 opinions
1Opinion of the Court
MAJOR, Circuit Judge.
This is a petition to review a decision of the Tax Court, entered January 12, 1955, sustaining respondent’s determination of deficiencies in petitioners’ income tax returns for the years 1948 and 1949.
*383We think the contested issues are properly stated in respondent’s brief. They are as follows:
“1. Whether the Tax Court erred in holding that payments made in 1948 and 1949 by taxpayer to his former wife for the benefit of his children who had attained their majority, in accordance with the terms of a written instrument incident to a divorce, were not taxable to the wife, and…
2Cases cited11 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. TowerSupreme Court of the United States · 1946
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Commissioner v. SmithSupreme Court of the United States · 1945
6 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Gerard Piel and Eleanor Jackson Piel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Calcutt v. CommissionerUnited States Tax Court · 1988
- Application of Michael Mojzesz SzwarcCourt of Customs and Patent Appeals · 1963
- Emmons v. CommissionerUnited States Tax Court · 1961
23 more not listed; retrieve them via the Exa API.