Legal Opinion
Baker Et Ux. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 15, 1953No. 261, Docket 22452PublishedCited by 45 opinions
1Opinion of the Court
FRANK, Circuit Judge.
As the facts are stated in the opinion of the Tax Court, reported in 17 T.C. 1610, they will not be repeated here.
1. The separation agreement made between the taxpayer Mr. Baker and his former wife, and incorporated in the divorce decree, provided that he was to pay her $300 per month from September 1, 1946 to August 31, 1947, and $200 a month from September 1, 1947 to August 31, 1952, but that, should she die or remarry, his obligation to make any such payments thereafter would cease. 1 The Tax Court held that these were “installment payments” — within § 22(k) of the…
2Cases cited8 opinions
- Rohmer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Commissioner of Internal Revenue v. MarshallCourt of Appeals for the Second Circuit · 1942
- Steinel v. CommissionerUnited States Tax Court · 1948
- Fleming v. CommissionerUnited States Tax Court · 1950
- Andrews v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Seligmann v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Weil v. CommissionerUnited States Tax Court · 1954
- Kent v. CommissionerUnited States Tax Court · 1973
40 more not listed; retrieve them via the Exa API.