Legal Opinion
Smith v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 2, 1948No. 258, Docket 20947PublishedCited by 24 opinions
1Opinion of the Court
CLARK, Circuit Judge.
The-issue here is narrow. May the taxpayer deduct from his gross income the periodic payments made to his wife pursuant to a separation agreement, where no decree of divorce or of separate maintenance has been obtained? The Tax Court, in an unreported opinion, has held that he may not. It ruled that the several specific references in I.R.C. §§ 22(k) and 23(u), 26 U.S. C.A. Int.Rev.Code, §§ 22(k), 23(u), to a decree of divorce or of separate maintenance made such a decree a requisite to the deductions. The applicable provisions are set forth in the note. 1
The facts have…
2Cases cited9 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Johnson v. . JohnsonNew York Court of Appeals · 1912
- Daine v. CommissionerUnited States Tax Court · 1947
- Stoddard v. . StoddardNew York Court of Appeals · 1919
4 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Herbert v. RiddellDistrict Court, S.D. California · 1952
- Cox v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Buckley v. CommissionerUnited States Tax Court · 1962
- Newton v. PedrickCourt of Appeals for the Second Circuit · 1954
19 more not listed; retrieve them via the Exa API.