Legal Opinion
Richard C. Richardson v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided May 22, 1956No. 20-1686PublishedCited by 14 opinions
1Opinion of the Court
PAUL, District Judge.
The statutory provisions pertinent to this case are sections 22(k), 23(u) and 23(a) (2) of the Internal Revenue Code of 1939, as follows:
Ҥ 22. Gross Income. * * *
“(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 payments (whether or not made at regular intervals) received subsequently to such decree in discharge of, or attributable to property transferred (in trust or otherwise) in discharge of, a legal obligation which, because of the marital or family…
2Cases cited6 opinions
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Heflin v. HeflinSupreme Court of Virginia · 1941
- White v. WhiteSupreme Court of Virginia · 1943
- Latham v. LathamSupreme Court of Virginia · 1878
- Almond v. AlmondCourt of Appeals of Virginia · 1827
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Robert A. Riddell, District Director of Internal Revenue, Los Angeles District, California v. M. Robert Guggenheim, Jr.Court of Appeals for the Ninth Circuit · 1960
- Furrow v. CommissionerUnited States Tax Court · 1960
- Thomas Crawley Davis and Grace Ethel Davis v. United StatesUnited States Court of Claims · 1961
- Moore v. United StatesDistrict of Columbia Court of Appeals · 1978
9 more not listed; retrieve them via the Exa API.