Legal Opinion
Wright v. Commissioner
Court of Appeals for the Seventh Circuit
Decided October 28, 1976No. Nos. 75-1170 to 75-1176PublishedCited by 17 opinions
1Opinion of the Court
WILLIAM J. CAMPBELL, Senior District Judge.
These appeals are taken from a single decision of the United States Tax Court rendered in four consolidated eases1 wherein petitioners challenged certain federal income tax deficiency determinations made by the Commissioner of Internal Revenue.2 The issues on appeal are those which were before the Tax Court:
“(1) Whether the cash payments made by William C. Wright during the calendar years 1968, 1969, and 1970 to his former wife, Jean W. Wright, are includable in her gross income for such years as alimony under the provisions of section 71,…
2Cases cited4 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Seligmann v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Robert E. Houston v. Commissioner of Internal Revenue, Mary Schwab, Formerly Mary R. Houston v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- F. Harold Van Orman, Jr., and Jeanne L. Van Orman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
3Cited by17 opinions
- Schottenstein v. CommissionerUnited States Tax Court · 1980
- Theodore Carlton Richardson v. Yvonne EdwardsCourt of Appeals for the D.C. Circuit · 1997
- William L. Riley and June E. Riley v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1981
- Martin v. CommissionerUnited States Tax Court · 1979
- Jean W. Wright, (Cross-Appellee) v. Commissioner of Internal Revenue, (Cross-Appellant). William C. Wright and Ellen W. Wright v. Commissioner of Internal Revenue, (Cross-Appellee)Court of Appeals for the Seventh Circuit · 1976
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