Legal Opinion
Michael N. Lambros v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided April 26, 1972No. 71-1844PublishedCited by 41 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
After a marriage of 25 years, taxpayer Michael Lambros, an Ohio resident, was divorced by his wife in the Court of Common Pleas of Allen County, Ohio, on December 28, 1965. In taxable years 1965 and 1966 Lambros claimed deductions for payments made pursuant to the divorce decree.
The Commissioner disallowed the deductions on the ground that the payments represented a division of property rather than the discharge of a marital obligation. Lambros appeals from this determination in the Tax Court.
The Tax Court found for the Commissioner and against the taxpayer on this…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- United States Steel Corporation v. Barbara J. Fuhrman, Administratrix of the Estate of Arthur J. Fuhrman, DeceasedCourt of Appeals for the Sixth Circuit · 1969
- Harold R. McCombs and Clara F. McCombs v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Ruby Mae McCombsCourt of Appeals for the Tenth Circuit · 1968
- Hazel Porter v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Hazel PorterCourt of Appeals for the Sixth Circuit · 1968
3Cited by41 opinions
- Beard v. CommissionerUnited States Tax Court · 1981
- Helen H. White v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Schottenstein v. CommissionerUnited States Tax Court · 1980
- Mann v. CommissionerUnited States Tax Court · 1980
- Joan S. Schatten v. United StatesCourt of Appeals for the Sixth Circuit · 1984
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