Legal Opinion
Pearce v. Commissioner
Supreme Court of the United States
Decided March 9, 1942No. 306PublishedCited by 82 opinions
1Opinion of the CourtJustice Douglas
Petitioner and her husband separated in 1913. There was an agreement providing for monthly payments by the ■ husband for her support. That agreement was amended in 1916 so as to provide monthly payments to her of $500 for life. Her husband, however, was given an option to terminate the arrangement by purchasing an annuity contract from a life insurance company which would pay petitioner $500 a month for the rest of her life. In 1917 petitioner obtained an absolute divorce in Texas, her husband entering a personal appearance. Neither alimony nor a property settlement was mentioned in the…
2Cases cited27 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Douglas v. WillcutsSupreme Court of the United States · 1935
22 more not listed; retrieve them via the Exa API.
3Cited by82 opinions
- Helvering v. StuartSupreme Court of the United States · 1942
- National Shawmut Bank v. JoyMassachusetts Supreme Judicial Court · 1944
- SoRelle v. CommissionerUnited States Tax Court · 1954
- Swift Industries, Inc., in No. 71-1420 v. Botany Industries, Inc., in No. 71-1421Court of Appeals for the Third Circuit · 1972
- Hogg v. CommissionerUnited States Tax Court · 1949
77 more not listed; retrieve them via the Exa API.