Legal Opinion

Springer v. Comm'r

United States Tax Court

Decided July 23, 2003No. 13228-00UnpublishedCited by 1 opinion

1Opinion of the Court

MARLIN G. SPRINGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Springer v. Comm'r

No. 13228-00

United States Tax Court

T.C. Memo 2003-221; 2003 Tax Ct. Memo LEXIS 220; 86 T.C.M. (CCH) 127;

July 23, 2003., Filed

Petitioner's $ 50,000 payment to Ms. Springer in 1996 was deductible as alimony under section 215(a). Decision was entered for petitioner.

[1] Burnell E. Steinmeyer, Jr., and Larry R. Baumann, for petitioner.

[2] Albert B. Kerkhove and Henry N. Carriger, for respondent.

Goeke, Joseph Robert

Joseph Robert Goeke

Burnell E. Steinmeyer, Jr., and Larry R. Baumann, for petitioner.

Albert…

2Cases cited33 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  3. Lovejoy v. CommissionerCourt of Appeals for the Tenth Circuit · 2002
  4. Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
  5. Richard E. Hoover v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996

28 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Peery v. Comm'rUnited States Tax Court · 2014

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API