Legal Opinion
Albert J. Faber v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided March 3, 1959No. 12648PublishedCited by 7 opinions
1Opinion of the Court
BIGGS, Chief Judge.
This case comes before us on a petition to review a decision of the Tax Court, 1958, 29 T.C. 1095. The issue presented is: Is the taxpayer, Faber, entitled to deduct under Section 23 (u), Internal Revenue Code of 1939, 56 Stat. 817, 26 U.S.C. § 23 (u), a portion of an annual $5,000 payment, made to his divorced wife, Ada, namely $2,700, designated in the separation agreement incorporated in the divorce decree for the support of his divorced wife’s son?
The taxpayer and his wife, Ada, were divorced in 1952. The former Ada Faber had been previously married and had a son by…
2Cases cited7 opinions
- Lehman v. CommissionerUnited States Tax Court · 1951
- Feinberg v Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Hippodrome Bldg. Co. v. Irving Trust Co.Court of Appeals for the Second Circuit · 1937
- Leon Mandel and Carolina Panerai Mandel v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Schneider v. SchneiderNew Jersey Court of Chancery · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Clevenger v. ClevengerCalifornia Court of Appeal · 1961
- Benjamin and Alice Fox v. United StatesCourt of Appeals for the Third Circuit · 1975
- Christiansen v. CommissionerUnited States Tax Court · 1973
- Henry v. CommissionerUnited States Tax Court · 1981
- Sperling v. CommissionerUnited States Tax Court · 1982
2 more not listed; retrieve them via the Exa API.