Cothran v. Commissioner
United States Tax Court
(1) The petitioner excluded part of her alimony payments and deducted the full amounts she paid as interest on a home mortgage and as real estate taxes. The same issues and facts were litigated in an earlier case involving the same petitioner, Josephine D. Cothran, 57 T.C. 296 (1971). Held, collateral estoppel applies to prevent her from relitigating these issues. (2) The petitioner deducted attorneys' fees paid incident to defending a partition action.
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(1) The petitioner excluded part of her alimony payments and deducted the full amounts she paid as interest on a home mortgage and as real estate taxes. The same issues and facts were litigated in an earlier case involving the same petitioner, Josephine D. Cothran, 57 T.C. 296 (1971). Held, collateral estoppel applies to prevent her from relitigating these issues. (2) The petitioner deducted attorneys' fees paid incident to defending a partition action. Held, no part of the attorneys' fees is deductible. Sec. 212, I.R.C. 1954.
1Opinion of the Court
JOSEPHINE D. COTHRAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cothran v. Commissioner
Docket No. 4090-72.
United States Tax Court
T.C. Memo 1974-109; 1974 Tax Ct. Memo LEXIS 210; 33 T.C.M. (CCH) 547; T.C.M. (RIA) 74109;
May 1, 1974, Filed.(1) The petitioner excluded part of her alimony payments and deducted the full amounts she paid as interest on a home mortgage and as real estate taxes. The same issues and facts were litigated in an earlier case involving the same petitioner, Josephine D. Cothran, 57 T.C. 296 (1971). Held, collateral estoppel applies to prevent her from…
2Cases cited8 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. GilmoreSupreme Court of the United States · 1963
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Commissioner v. LesterSupreme Court of the United States · 1961
- United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
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