Legal Opinion
Nancy S. White v. Commissioner of Internal Revenue, Robert P. White v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided August 15, 1985No. 84-1759, 84-1784PublishedCited by 4 opinions
1Opinion of the Court
FLAUM, Circuit Judge.
Appellant Nancy White and the Commissioner of Internal Revenue appeal from the Tax Court’s decision characterizing certain payments that Nancy received pursuant to a 1969 divorce decree as periodic payments includable in her taxable income and de ductible by her ex-husband, appellee Robert White. We reverse.
I
Robert and Nancy White were divorced on February 28, 1969, thus ending a twenty-seven year marriage. Their divorce decree incorporated a memorandum agreement dated February 27, 1969, which provided in paragraph 5 that Robert would pay Nancy “alimony in gross” as…
2Cases cited9 opinions
- Carmichael v. CommissionerUnited States Tax Court · 1950
- Gammill v. CommissionerUnited States Tax Court · 1980
- Gammill v. CommissionerCourt of Appeals for the Tenth Circuit · 1982
- Bartsch v. CommissionerUnited States Tax Court · 1952
- Robert E. Houston v. Commissioner of Internal Revenue, Mary Schwab, Formerly Mary R. Houston v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- White v. Touche Ross & Co.Appellate Court of Illinois · 1987
- Justin H. Kimball v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1988
- Springer v. Comm'rUnited States Tax Court · 2003
- Elyse Ruth v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1992