Legal Opinion
Alsop v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided September 10, 1937No. 6259PublishedCited by 10 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
This is an appeal from an order of the Board of Tax Appeals redetermining deficiencies of $2,291.39 and $386.44 in the petitioner’s income tax returns for the years 1930 and 1931, respectively.
The question in issue is whether or not the petitioner is required to pay taxes on the income received by his divorced wife, who is remarried to another man, from a trust created by him “in lieu of alimony.”
Eula J. Alsop, the petitioner’s wife, brought suit for absolute divorce with alimony in the Tribunal of First Instance of the Department of the Seine, Paris, France. The court…
2Cases cited22 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Audubon v. ShufeldtSupreme Court of the United States · 1901
- Cole v. ColeIllinois Supreme Court · 1892
- Emerson v. EmersonCourt of Appeals of Maryland · 1913
17 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Kuhn v. Princess Lida of Thurn & TaxisCourt of Appeals for the Third Circuit · 1941
- Glendinning v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1938
- Dixon v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Fitch v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- Dunaway v. DunawayOhio Supreme Court · 1990
5 more not listed; retrieve them via the Exa API.