Legal Opinion
Luckenbach v. Pedrick
Court of Appeals for the Second Circuit
Decided August 11, 1954No. 237, Docket 23028PublishedCited by 8 opinions
1Opinion of the Court
CHASE, Chief Judge.
The issues presented on this appeal are whether monthly payments made to a divorced wife in the years 1942, 1943, 1944, 1945 and 1946, by the guarantor of her husband’s obligations in a separation agreement, which was incorporated in a decree of divorce, are taxable as income to her either under Section 22 (k) or Section 22(a) of the Internal Revenue Code, 26 U.S.C.A. § 22(a, k).
The appellant was granted a decree of divorce from her husband, Lewis Luck-enbach, on December 8, 1930, by the New York Supreme Court. The spouses had, on July 23, 1930, executed a written…
2Cases cited4 opinions
- Twinam v. CommissionerUnited States Tax Court · 1954
- Trust of Welsh v. CommissionerUnited States Tax Court · 1951
- Girard Trust Corn Exchange Bank, as Trustee of a Trust Under Deed of Albert R. Gallatin Welsh Dated March 19, 1935 v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Sloat-Darragh Co. v. General Coal Co.Court of Appeals for the Sixth Circuit · 1921
3Cited by8 opinions
- President of Georgetown College v. MaddenDistrict Court, D. Maryland · 1980
- Neeman v. CommissionerUnited States Tax Court · 1956
- Muriel Dodge Neeman (Formerly Muriel Dodge) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Mary C. Ellis v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- Ellis v. United StatesDistrict Court, W.D. Tennessee · 1968
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