Legal Opinion
Landa v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Astin
Court of Appeals for the D.C. Circuit
Decided January 14, 1954No. 11888, 11889PublishedCited by 15 opinions
1Opinion of the Court
BAZELON, Circuit Judge.
This controversy, here for the second time,1 stems from the conflicting claims of Mr. Landa 2 and his former wife, Mrs. Astin.3 Mr. Landa claims that certain payments which he made to Mrs. Astin are deductible from his gross income and includible in hers, under the provisions of § 22 (k) of the Internal Revenue Code.4 That section provides:
“In the case of a wife who is divorced * * *, periodic payments * * * received subsequent to such [divorce] * * * in discharge of, a legal obligation which, because of the marital or family relationship, is imposed upon or incurred by…
2Cases cited6 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Landa v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. AstinCourt of Appeals for the D.C. Circuit · 1953
- Massachusetts Protective Ass'n v. United StatesCourt of Appeals for the First Circuit · 1940
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Grummer v. CommissionerUnited States Tax Court · 1966
- Warnack v. CommissionerUnited States Tax Court · 1979
- Rudolf A. Bernatschke and Cathalene Crane Bernatschke v. The United StatesUnited States Court of Claims · 1966
- Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennanCourt of Appeals for the Third Circuit · 1967
- Myers v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
10 more not listed; retrieve them via the Exa API.