Legal Opinion
Feinberg v Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided August 13, 1952No. 10598PublishedCited by 38 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
The question presented is whether certain payments by a taxpayer to his Florida-divorced wife were' made pursuant to a written instrument “incident to” a decree of divorce, so as to be deductible from his gross income under Section 23(u) of the Internal Revenue Code. 1
The deductibility of such payments depends upon whether they are includible in, the wife’s income under Section 22(k), 2 which provides:
“(k) Alimony, etc., income. In the case of a wife who is divorced or legally separated from her husband under a decree of divorce or of separate maintenance, periodic…
2Cases cited9 opinions
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Lerner v. CommissionerUnited States Tax Court · 1950
- Cox v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Izrastzoff v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. ToppingCourt of Appeals for the Second Circuit · 1952
4 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Leon Mandel and Carolina Panerai Mandel v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Estate of Herman Borax, Deceased, Hermine H. Borax, Louis Borax and Benjamin Borax, Executors, and Hermine Borax v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Newton v. PedrickCourt of Appeals for the Second Circuit · 1954
- Cramer v. CommissionerUnited States Tax Court · 1961
- Borax v. CommissionerUnited States Tax Court · 1963
33 more not listed; retrieve them via the Exa API.