Legal Opinion
Richard E. Hoover v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 18, 1996No. 95-1959PublishedCited by 58 opinions
1Opinion of the Court
MOORE, Circuit Judge.
Petitioner-appellant Richard E. Hoover appeals the decision of the United States Tax ■ Court denying him deductions on his federal income taxes for the years 1988 and 1989. Hoover asserts that the Tax Court erred in holding that $72,200 in payments to Hoover’s ex-wife were not deductible as alimony pursuant to 26 U.S.C. §§ 215 and 71. For the reasons stated below, we affirm the Tax Court’s decision.
Richard and Linda Hoover obtained a divorce in Ohio in 1988. An Ohio court issued a memorandum in August 1988 announcing that it would grant the divorce, divide the marital…
2Cases cited15 opinions
- Kaechele v. KaecheleOhio Supreme Court · 1988
- Zimmie v. ZimmieOhio Supreme Court · 1984
- Kunkle v. KunkleOhio Supreme Court · 1990
- Guilio J. Conti and Edith Conti v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
- Yoakum v. CommissionerUnited States Tax Court · 1984
10 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- Lovejoy v. CommissionerCourt of Appeals for the Tenth Circuit · 2002
- Michael Friedman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2000
- Estate of Goldman v. CommissionerUnited States Tax Court · 1999
- Patricia P. Kean v. Commissioner of Internal Revenue, Robert W. Kean, III v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2005
- Johanson v. CommissionerCourt of Appeals for the Ninth Circuit · 2008
53 more not listed; retrieve them via the Exa API.