Legal Opinion
Clay W. Prewett, Jr. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 12, 1955No. 15225_1PublishedCited by 21 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
Clay W. Prewett, Jr., in his income tax return for the year 1947, took a deduction of $3,240 for alimony payments made to his divorced wife during that year. The Commissioner of Internal Revenue determined that the payments were installment payments, and not periodic payments, and therefore nondeductible under Sections 22(k) and 23 (u) of the Internal Revenue Code. 26 U.S.C. (1952 Ed.), §§ 22(k) and 23(u), 26 U.S. C.A. §§ 22(k) and 23(u). 1 This resulted in the assessment by the Commissioner of a deficiency of $744.42 against Prewett. He petitioned the Tax Court for a…
2Cases cited6 opinions
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Birmingham v. Geer Et UxCourt of Appeals for the Eighth Circuit · 1950
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Benjamin Davidson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Myers v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
1 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Larry Howard Homan v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Kent v. CommissionerUnited States Tax Court · 1973
- United States v. Anthony Santucci, Loster Avery and Joseph CookCourt of Appeals for the Seventh Circuit · 1982
- Cramer v. CommissionerUnited States Tax Court · 1961
- Bean v. BeanOhio Court of Appeals · 1983
16 more not listed; retrieve them via the Exa API.