Legal Opinion
Commissioner of Internal Revenue v. Murray
Court of Appeals for the Second Circuit
Decided May 20, 1949No. 210, Docket 21242PublishedCited by 19 opinions
1Opinion of the Court
L. HAND, Chief Judge.
The Commissioner appeals from an order of the Tax Court which expunged a deficiency assessment levied upon the respondent’s income and victory tax for the year 1943. The questions are (1) whether under Section 22 (k) of the Revenue Act of 1942 1 payments made by her former husband to her in 1943 should be included within her gross income; and (2) whether she was entitled to a personal exemption under Section 25, 2 as the “head of a family.” The facts, which are not in dispute, were as follows. The taxpayer was married in 1924 to William B. Murray and the couple had a son…
2Cases cited7 opinions
- Galusha v. . GalushaNew York Court of Appeals · 1889
- Goldman v. GoldmanNew York Court of Appeals · 1940
- Galusha v. . GalushaNew York Court of Appeals · 1893
- Schmelzel v. SchmelzelNew York Court of Appeals · 1941
- Dauwalter v. CommissionerUnited States Tax Court · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Walsh v. Comm'rUnited States Tax Court · 1954
- Herbert v. RiddellDistrict Court, S.D. California · 1952
- Cox v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Izrastzoff v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. ToppingCourt of Appeals for the Second Circuit · 1952
14 more not listed; retrieve them via the Exa API.