Legal Opinion
Lucille Howard v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided May 21, 1971No. 30475_1PublishedCited by 15 opinions
1Opinion of the Court
WISDOM, Circuit Judge.
This case involves the application of Lyeth v. Hoey, 1938, 305 U.S. 188, 59 S.Ct. 155, 83 L.Ed. 119, and its progeny. The question is whether money received by the taxpayer in a compromise settlement in return for joining in a sale of real estate by her one-time husband is to be treated as payment for dower rights, and thus not taxable, or whether it is to be treated as ordinary income.
In May 1942 Lucille Howard, the taxpayer, married Vince Nelson, a resident of Jupiter, Palm Beach County, Florida. In October 1943 Nelson, then on active duty in the Military Service,…
2Cases cited9 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
- Bailey v. RatterreDistrict Court, N.D. New York · 1956
- Milton J. Grossman, Independent of the Estate of James A. Stavely, Deceased v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Housman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
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3Cited by15 opinions
- Robert P. Shook and Barbara I. Shook v. United StatesCourt of Appeals for the Eleventh Circuit · 1983
- Pennsylvania v. Local Union 542, International Union of Operating EngineersDistrict Court, E.D. Pennsylvania · 1978
- Michael A. Mayberry Patricia J. Mayberry v. United StatesCourt of Appeals for the Eighth Circuit · 1998
- Farley v. United StatesUnited States Court of Claims · 1978
- First National Bank v. United StatesDistrict Court, N.D. Alabama · 1971
10 more not listed; retrieve them via the Exa API.