Legal Opinion
United States v. Davis
Supreme Court of the United States
Decided June 4, 1962No. 190PublishedCited by 371 opinions
1Opinion of the CourtJustice Clark
These cases involve the tax consequences of a transfer of appreciated property by Thomas Crawley Davis 1 to his former wife pursuant to a property settlement agreement executed prior to divorce, as well as the deduct-ibility of his payment of her legal expenses in connection therewith. The Court of Claims upset the Commissioner’s determination that there was taxable gain on the transfer but upheld his ruling that the fees paid the wife’s attorney were not deductible. 152 Ct. Cl. 805, 287 F. 2d 168. We granted certiorari on a conflict in the Court of Appeals and the Court of Claims on the…
2Cases cited20 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Poe v. SeabornSupreme Court of the United States · 1930
- Commissioner v. HansenSupreme Court of the United States · 1959
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Merrill v. FahsSupreme Court of the United States · 1945
15 more not listed; retrieve them via the Exa API.
3Cited by371 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
- United States v. Dorothy R. GarberCourt of Appeals for the Fifth Circuit · 1979
- Thomas v. ThomasSupreme Court of Connecticut · 1970
- Bollenbach v. BollenbachSupreme Court of Minnesota · 1970
366 more not listed; retrieve them via the Exa API.