Legal Opinion
Elizabeth H. Bardwell v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided June 18, 1963No. 7158_1PublishedCited by 146 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
This petition for review of the decision of the Tax Court of the United States presents a question of the taxability to the petitioner under 26 U.S.C. § 71(a) (l), 1 of certain payments made to her by her husband subsequent to their divorce. It is not disputed that the payments of $425.00 each were made on a regular monthly basis by the husband under a written instrument which was incident to the divorce. Therefore, the narrow issue presented in this case is whether these payments were made in discharge of a legal obligation imposed upon the husband because of the…
2Cases cited15 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Bertha Soltermann v. United StatesCourt of Appeals for the Ninth Circuit · 1959
- Scofield, Collector of Internal Revenue v. GreerCourt of Appeals for the Fifth Circuit · 1950
10 more not listed; retrieve them via the Exa API.
3Cited by146 opinions
- Thompson v. CommissionerUnited States Tax Court · 1968
- Vallone v. CommissionerUnited States Tax Court · 1987
- William J. Sullivan and Georgia K. Sullivan v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Wright v. CommissionerUnited States Tax Court · 1974
- Hesse v. CommissionerUnited States Tax Court · 1973
141 more not listed; retrieve them via the Exa API.