Legal Opinion
Richard E. And Helen v. Stevens v. Commissioner of Internal Revenue, Wanda Z. Stevens v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 25, 1971No. 27, 28, Dockets 34428, 34436PublishedCited by 13 opinions
1Opinion of the Court
ANDERSON, Circuit Judge.
Taxpayers Richard E. and Helen V. Stevens 1 appeal from a decision of the Tax Court which determined a deficiency in their income tax for the taxable year 1964. 2 The question presented is whether a portion of certain life insurance premiums paid by Richard is in-cludable under § 71 of the Internal Revenue Code of 1954 in the gross income of Wanda Stevens, Richard’s divorced spouse, and deductible by him under § 215 of the Code.
They were divorced in February, 1962 by a decree of the Superior Court of the State of Connecticut, under the terms of which Richard was…
2Cases cited8 opinions
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Seligmann v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Gerard Piel and Eleanor Jackson Piel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Katharine T. Hyde v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Leon Mandel and Carolina Panerai Mandel v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Young v. CommissionerUnited States Tax Court · 1999
- Brodersen v. CommissionerUnited States Tax Court · 1971
- Herbert L. Sperling and Janice Sperling v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- Sperling v. CommissionerUnited States Tax Court · 1982
8 more not listed; retrieve them via the Exa API.