Neeman v. Commissioner
United States Tax Court
1. The principle of collateral estoppel held not applicable in the present proceeding where the question of whether certain alimony payments received by petitioner were taxable income to petitioner under the Sixteenth and Fifth Amendments to the Constitution was specifically pleaded but was not pleaded by petitioner or considered by this Court in our decision in Muriel Dodge Neeman, 13 T. C. 397, affirmed per curiam 200 F. 2d 560, certiorari denied 345 U.S. 956, involving…
Read the full summary
1. The principle of collateral estoppel held not applicable in the present proceeding where the question of whether certain alimony payments received by petitioner were taxable income to petitioner under the Sixteenth and Fifth Amendments to the Constitution was specifically pleaded but was not pleaded by petitioner or considered by this Court in our decision in Muriel Dodge Neeman, 13 T. C. 397, affirmed per curiam 200 F. 2d 560, certiorari denied 345 U.S. 956, involving earlier years of the same petitioner. 2. Alimony payments received by petitioner during the taxable years 1945 to 1948,…
1Opinion of the Court
opinion.
Aeundell, Judge:
Respondent determined deficiencies in income tax of $5,220.70, $4,291.25, $3,833.61, and $1,551.43 for the calendar years 1945,1946,1947, and 1948, respectively.
The issues are (1) whether our decision in Muriel Dodge Neeman, 13 T. C. 397, affirmed, per curiam (C. A. 2) 200 F. 2d 560, certiorari denied 345 U. S. 956, bars as a matter of law, by collateral estoppel, consideration of all matters raised in the present controversy and, if not, (2) whether certain alimony payments received by petitioner in each of the taxable years are taxable income to her under section 22…
2Cases cited12 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Gould v. GouldSupreme Court of the United States · 1917
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Burnet v. HoustonSupreme Court of the United States · 1931
- Heiner v. DonnanSupreme Court of the United States · 1932
7 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Shomaker v. CommissionerUnited States Tax Court · 1962
- Coors v. CommissionerUnited States Tax Court · 1973
- Palmer v. CommissionerUnited States Tax Court · 1969
- Jaggard v. CommissionerUnited States Tax Court · 1981
- Muriel Dodge Neeman (Formerly Muriel Dodge) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
13 more not listed; retrieve them via the Exa API.