Legal Opinion
Izrastzoff v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Topping
Court of Appeals for the Second Circuit
Decided January 8, 1952No. 34, 35, Dockets 22047, 22048PublishedCited by 28 opinions
1Opinion of the Court
CLARK, Circuit Judge.
These petitions for review present a narrow issue raised by the amendments of 1942 to the Internal Revenue Code making alimony and separate maintenance payments taxable as income to the divorced wife and deductible from his income by the husband. The question here presented is as to how closely a separation agreement ■ under which the payments were made must be tied to the divorce itself. Here the agreement somewhat preceded the divorce under circumstances hereinafter stated. The controlling statutory words, found in the added § 22(k), 26 U.S.C.A. § 22(k), state that…
2Cases cited7 opinions
- Lerner v. CommissionerUnited States Tax Court · 1950
- Estate of Reid v. CommissionerUnited States Tax Court · 1950
- Cox v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Laughlin's Estate v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1948
- Commissioner of Internal Revenue v. MurrayCourt of Appeals for the Second Circuit · 1949
2 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Walsh v. Comm'rUnited States Tax Court · 1954
- Feinberg v Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Grant v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Twinam v. CommissionerUnited States Tax Court · 1954
23 more not listed; retrieve them via the Exa API.