Legal Opinion
Robert W. Boucher and Bernice L. Boucher v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 11, 1983No. 82-7121PublishedCited by 11 opinions
1Opinion of the Court
ALARCON, Circuit Judge.
Robert W. Boucher and Bernice L. Boucher (the taxpayers) appeal from an order of the tax court upholding the determination of the Commissioner of Internal Revenue that there was an income tax deficiency for the years of 1974 and 1975.
The sole issue presented by this appeal is whether a taxpayer may deduct payments made to his former spouse where the state court, in a prior contested divorce proceeding, has awarded the payments as compensation for an interest in property, and not as. spousal support.
I
Robert W. Boucher and his present wife, Bernice, filed joint tax…
2Cases cited15 opinions
- Allen v. McCurrySupreme Court of the United States · 1980
- Goss v. LopezSupreme Court of the United States · 1975
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Michael N. Lambros v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1972
- Bertha Soltermann v. United StatesCourt of Appeals for the Ninth Circuit · 1959
10 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Richard E. Hoover v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
- M. Jay Steen and Sheila F. Steen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- McIntosh v. CommissionerUnited States Tax Court · 1985
- Altmann v. AltmannMissouri Court of Appeals · 1998
- Copeland v. Copeland (In Re Copeland)United States Bankruptcy Court, W.D. Arkansas · 1993
6 more not listed; retrieve them via the Exa API.