Legal Opinion
Clay v. United States
District Court, E.D. Kentucky
Decided June 28, 1960No. 1348Published
1Opinion of the Court
HIRAM CHURCH FORD, Chief Judge.
By this action, Plaintiffs seek to recover the amount of internal-revenue taxes computed upon alimony payments made by the Plaintiff William C. Clay, Jr., to his former wife, Elizabeth E. Clay, alleged to have been erroneously and illegally assessed and collected by the Commissioner of Internal Revenue for each of the tax years 1949 through 1956.
The crucial question is whether the installment payments of alimony here in question qualify as “periodic” payments under the provisions of the 1939 and 1954 Internal Revenue Codes, both of which preclude installment…
2Cases cited5 opinions
- Commissioner of Internal Revenue v. BlumCourt of Appeals for the Seventh Circuit · 1951
- Stecker v. CommissionerUnited States Tax Court · 1959
- Corrigan v. CorriganCourt of Appeals of Kentucky (pre-1976) · 1947
- Clay v. ClayCourt of Appeals of Kentucky (pre-1976) · 1945
- Gardner v. GardnerCourt of Appeals of Kentucky · 1955