Legal Opinion
Howard v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 11, 1953No. 13045PublishedCited by 36 opinions
1Opinion of the Court
HEALY, Circuit Judge.
In this case, which is here on petition to review a decision of the Tax Court, the chief question is whether legal expenses incurred by the petitioner in defense of an action brought by his divorced wife to collect money awarded her in a divorce action are deductible from gross income. The Tax Court held that they are not.
Petitioner and Anita Z. Howard were married in 1925. In 1938 they executed a property settlement agreement providing, iii part, that petitioner would pay to Anita during her natural life, or until she remarried, a monthly sum of $1,250, commencing August…
2Cases cited7 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Lykes v. United StatesSupreme Court of the United States · 1952
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Gale v. CommissionerUnited States Tax Court · 1949
2 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Joseph Lewis v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Lewis v. CommissionerUnited States Tax Court · 1956
- Bradley v. CommissionerUnited States Tax Court · 1958
31 more not listed; retrieve them via the Exa API.