La Bow v. Commissioner
United States Tax Court
M sued her husband R for divorce and obtained an order awarding her alimony pendente lite. R's appeal automatically stayed execution of the order. Held, the order for alimony pendente lite, although stayed, remained effective for purposes of sections 71 and 215, I.R.C. 1954, and R's support payments to M made while they were living separately were alimony.
1Opinion of the Court
MYRNA LABOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RONALD LABOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
La Bow v. Commissioner
Docket Nos. 5061-79, 15869-79.
United States Tax Court
T.C. Memo 1987-191; 1987 Tax Ct. Memo LEXIS 195; 53 T.C.M. (CCH) 576; T.C.M. (RIA) 87191;
April 13, 1987.
M sued her husband R for divorce and obtained an order awarding her alimony pendente lite. R's appeal automatically stayed execution of the order. Held, the order for alimony pendente lite, although stayed, remained effective for purposes of sections 71 and 215, I.R.C. 1954,…
2Cases cited10 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Sydnes v. CommissionerUnited States Tax Court · 1977
- Richard J. Sydnes v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1978
- Myrna Labow v. Commissioner of Internal Revenue, Ronald Labow v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1985
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