Legal Opinion
Kimball v. Commissioner
United States Tax Court
Decided September 15, 1987No. Docket Nos. 31042-84; 39125-84UnpublishedCited by 1 opinion
1Opinion of the Court
JUSTIN H. KIMBALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kimball v. Commissioner
Docket Nos. 31042-84; 39125-84.
United States Tax Court
T.C. Memo 1987-462; 1987 Tax Ct. Memo LEXIS 458; 54 T.C.M. (CCH) 513; T.C.M. (RIA) 87462;
September 15, 1987; REVERSED AND REMANDED August 2, 1988
Jerome Rosenblum, for the petitioner.
Joseph F. Long, for the respondent.
FAY
MEMORANDUM OPINION
FAY, Judge:* Respondent determined deficiencies in petitioner's Federal income tax in the amount of $ 5,360 for 1980 and $ 10,087.70 for 1981. The sole issue is whether petitioner is entitled to alimony…
2Cases cited10 opinions
- Viglione v. ViglioneSupreme Court of Connecticut · 1976
- Scoville v. ScovilleSupreme Court of Connecticut · 1979
- Hoffman v. CommissionerUnited States Tax Court · 1970
- Kent v. CommissionerUnited States Tax Court · 1973
- Cummock v. CummockSupreme Court of Connecticut · 1980
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Justin H. Kimball v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1988