Legal Opinion
Estelle D. Deininger v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 11, 1963No. 8712_1PublishedCited by 9 opinions
1Opinion of the Court
LEWIS, District Judge.
The taxpayer, pro se, in her petition for review of the decision of the Tax Court of the United States, Docket No. 73761, Estelle D. Deininger versus Commissioner of Internal Revenue, contends she is not liable for the payment of income taxes on any part of the monthly payments received from her former husband pursuant to the provisions of a decree of divorce entered in the United States District Court for the District of Columbia in Civil Action No. 367-48, Estelle Desiree Deininger v. Frederic Albert Deininger.
The pertinent portion of the unreported decision of the Tax…
2Cases cited3 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Pedersen v. PedersenCourt of Appeals for the D.C. Circuit · 1939
- Frederic Albert Deininger v. Estelle Desiree DeiningerCourt of Appeals for the D.C. Circuit · 1950
3Cited by9 opinions
- Detsel J. Parkinson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
- Hilaire P. Coussement v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1968
- Maximoff v. CommissionerUnited States Tax Court · 1987
- Barrer v. CommissionerUnited States Tax Court · 1981
- Finney v. CommissionerUnited States Tax Court · 1976
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