Legal Opinion
Commissioner of Internal Revenue v. Bessie N. Rankin. Robert L. Rankin v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided September 9, 1959No. 12800, 12801PublishedCited by 20 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
Does a “support and maintenance” order of a Quarter Sessions Court of Pennsylvania entered against a husband at his wife’s instance, effect their “legal separation” under Pennsylvania law?
The question is presented by these petitions for review of decisions of the Tax Court of the United States which answered them in the negative. It arises by reason of the fact that applicable Federal revenue laws 1 provide that “pe riodic payments” to a wife “who is divorced or legally separated from her husband under a decree of divorce or of separate maintenance” shall be includible…
2Cases cited18 opinions
- Kalchthaler v. CommissionerUnited States Tax Court · 1946
- Wick v. CommissionerUnited States Tax Court · 1946
- Commonwealth v. ShafferSuperior Court of Pennsylvania · 1954
- Commonwealth v. GeorgeSupreme Court of Pennsylvania · 1947
- Commonwealth Ex Rel. Pinkenson v. PinkensonSuperior Court of Pennsylvania · 1947
13 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Kirby v. CommissionerUnited States Tax Court · 1960
- Chaney v. ChaneySupreme Court of Pennsylvania · 1985
- Weinkrantz v. WeinkrantzNew Jersey Superior Court Appellate Division · 1974
- David G. Legget v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Estate of Iversen v. CommissionerUnited States Tax Court · 1975
15 more not listed; retrieve them via the Exa API.