Legal Opinion

Ellsi Campbell, Jr., Former Collector of Internal Revenue for the Second Collection District of Texas v. P. G. Lake

Court of Appeals for the Second Circuit

Decided May 30, 1955No. 14989_1PublishedCited by 38 opinions

1Opinion of the Court

HUTCHESON, Chief Judge.

The suit was for the refund of taxes allegedly overpaid for each of the years 1947 through 1950.

The claim was that the payments in the years in question made by plaintiff to his divorced wife were for her support within the purview of Section 22 (k), 1 26 U.S.C., and deductible by him under the provisions of Section 23 (u), 26 U. S.C. 2

The defense was a denial that they were such payments and an affirmative plea that they represented the division and settlement of the wife’s share in the community property and, therefore, were not deductible. 3

On the issues thus joined…

2Cases cited2 opinions

Scofield, Collector of Internal Revenue v. GreerCourt of Appeals for the Fifth Circuit · 1950
McBride v. McBrideCourt of Appeals of Texas · 1953

3Cited by38 opinions

Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
Thompson v. CommissionerUnited States Tax Court · 1968
James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
Harold R. McCombs and Clara F. McCombs v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Ruby Mae McCombsCourt of Appeals for the Tenth Circuit · 1968

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