Legal Opinion
Robert E. Houston v. Commissioner of Internal Revenue, Mary Schwab, Formerly Mary R. Houston v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided May 4, 1971No. 18265_1PublishedCited by 22 opinions
1Opinion of the Court
DUFFY, Senior Circuit Judge.
The case before us involves the treatment for federal income tax purposes of payments made by a husband to his former wife pursuant to the terms of a written agreement which was incorporated in a judgment rendered in a divorce suit. Based upon stipulated facts, the Tax Court held that none of the payments in issue which were made in the year 1959 by appellant Robert E. Houston to his former wife were deductible by Houston or includable in the taxable income of his former wife.
On September 22, 1959, Houston and his wife Mary (hereinafter called Schwab) entered an…
2Cases cited2 opinions
- Schwab v. CommissionerUnited States Tax Court · 1969
- F. Harold Van Orman, Jr., and Jeanne L. Van Orman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
3Cited by22 opinions
- Wright v. CommissionerCourt of Appeals for the Seventh Circuit · 1976
- Martin v. CommissionerUnited States Tax Court · 1979
- Marcella C. Salapatas v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- Sheldon A. Bernstein and Lorrie H. Bernstein v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Tracy v. CommissionerUnited States Tax Court · 1978
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