Legal Opinion
Herbert L. Sperling and Janice Sperling v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 20, 1984No. 233, Docket 83-4087PublishedCited by 7 opinions
1Opinion of the Court
MESKILL, Circuit Judge:
This is an appeal from an order of the United States Tax Court, Cohen, J., entered *949on February 2,1983 after a written decision ruling that the Petitioner Herbert Sper-ling’s payments of life insurance premiums and children’s college expenses pursuant to a separation agreement and judgment were not includable in his former wife’s income as alimony and therefore not deductible by him under 26 U.S.C. § 215(a) (1976).
We affirm the order of the tax court.
Appellant Herbert Sperling (Sperling)1 asserts here as he did before the Commissioner of Internal Revenue (Commissioner)…
2Cases cited22 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Commissioner v. LesterSupreme Court of the United States · 1961
- Estate of Craft v. CommissionerUnited States Tax Court · 1977
- Abramo v. CommissionerUnited States Tax Court · 1982
17 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Commissioner of Internal Revenue v. LaneCourt of Appeals for the Ninth Circuit · 2002
- Carl Raisig v. CommissionerUnited States Tax Court · 2013
- Forest R. Preston v. Comm. of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2000
- Forest R. Preston v. Comm. of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2000
- Herbert L. Sperling and Janice Sperling v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
2 more not listed; retrieve them via the Exa API.