Legal Opinion
Commissioner of Internal Revenue v. Converse
Court of Appeals for the Second Circuit
Decided August 13, 1947No. 234, Docket 20498PublishedCited by 30 opinions
1Opinion of the Court
CHASE, Circuit Judge.
This petition raises questions as to the taxability, as a gift, of a payment made in 1941 by a divorced husband to his former wife to satisfy a judgment entered in the suit in which the wife obtained an absolute divorce. The petitioner assessed a gift tax upon the full amount of the payment. By reason of adjustments which this made necessary in the gift taxes of the respondent for prior years, deficiencies in his gift taxes for 1941 and 1942 were determined. The Tax Court expunged both deficiencies and the Commissioner has petitioned for review of that decision. He now…
2Cases cited6 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Merrill v. FahsSupreme Court of the United States · 1945
- Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
- Jones v. CommissionerUnited States Tax Court · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Harris v. CommissionerSupreme Court of the United States · 1950
- United Shoe Workers of America, Afl-Cio v. Catherine Bedell, ChairmanCourt of Appeals for the D.C. Circuit · 1974
- Rosenthal v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Harris v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. HarrisCourt of Appeals for the Second Circuit · 1949
- Blumenthal v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
25 more not listed; retrieve them via the Exa API.