Legal Opinion
Commissioner of Internal Revenue v. Maresi
Court of Appeals for the Second Circuit
Decided July 8, 1946No. 302, Docket 20226PublishedCited by 87 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The Commissioner petitions to review an order of the Tax Court — en banc, one judge dissenting — expunging a deficiency in an estate tax, assessed against the respondent, as executrix of Pompeo M. Maresi, deceased. The question is whether future payments due to the testator’s divorced wife were an allowable deduction under § 812(b) (3) of the Internal Revenue Code, 26 U.S.C.A.Int.Rev.Code, § 812(b) (3). The facts which are not in dispute were as follows. In 1931 Maresi, the testator, and his wife at that time, Helen G. Maresi, made an agreement of separation, providing…
2Cases cited11 opinions
- Humes v. United StatesSupreme Court of the United States · 1928
- Robinette v. HelveringSupreme Court of the United States · 1943
- Simpson v. United StatesSupreme Court of the United States · 1920
- Helvering v. United States Trust Co.Court of Appeals for the Second Circuit · 1940
- Commissioner of Internal Rev. v. State Street T. Co.Court of Appeals for the First Circuit · 1942
6 more not listed; retrieve them via the Exa API.
3Cited by87 opinions
- Harris v. CommissionerSupreme Court of the United States · 1950
- Annabelle Candy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- McMurtry v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
- Rosenthal v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Estate of Van Horne v. CommissionerUnited States Tax Court · 1982
82 more not listed; retrieve them via the Exa API.