Legal Opinion
Joan S. Schatten v. United States
Court of Appeals for the Sixth Circuit
Decided September 5, 1984No. 83-5503PublishedCited by 18 opinions
1Per curiam
Joan Schatten appeals from a district court decision, 563 F.Supp. 294, holding that certain payments being received by Schatten from her ex-husband pursuant to a divorce settlement agreement are taxable as ordinary income. We affirm.
Emanuel and Joan Schatten were married in 1954. Although the couple had virtually no assets at the time of the marriage, Mr. Schatten’s real estate business subsequently became successful. The marital estate was worth between three and five million dollars at the time of the divorce. Mrs. Schatten’s primary contribution to the marital estate was that of wife,…
2Cases cited11 opinions
- Bernard D. Spector v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Beard v. CommissionerUnited States Tax Court · 1981
- Michael N. Lambros v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1972
- Hazel Porter v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Hazel PorterCourt of Appeals for the Sixth Circuit · 1968
- Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennanCourt of Appeals for the Third Circuit · 1967
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Richard E. Hoover v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
- North American Rayon Corporation, Formerly Known as North American Holding Corporation, Narco v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
- Edward J. Richardson v. Commissioner of Internal Revenue, Irene E. Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1997
- James A. Patterson and Dorothy A. Patterson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- American Electric Power, Inc. v. United StatesDistrict Court, S.D. Ohio · 2001
13 more not listed; retrieve them via the Exa API.