Legal Opinion
Commissioner of Internal Revenue v. Sara N. Gotthelf, Theodore J. Gotthelf and Toby Gotthelf v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 28, 1969No. 83-85, Dockets 32363-32365PublishedCited by 26 opinions
1Opinion of the Court
MOORE, Circuit Judge:
Theodore and Toby Gotthelf appeal from a decision of the Tax Court entered on November 24, 1967, which found a deficiency in income tax due from them for the taxable year 1960 in the amount of $1,320.87. The question presented for review is whether the provisions of a separation agreement between Theodore and Sara Gotthelf, his former wife, “fixed” a certain amount of money exclusively for the support of their two minor children.
The pertinent facts were stipulated, and incorporated by reference into the Tax Court’s findings of fact. Sara and Theodore were married in 1951.…
2Cases cited5 opinions
- Blystone v. PennsylvaniaSupreme Court of the United States · 1990
- Commissioner v. LesterSupreme Court of the United States · 1961
- Katrina Van Oss v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Murray M. SalzbergCourt of Appeals for the Second Circuit · 1967
- Charles S. Weil v. Commissioner of Internal Revenue, Charles S. Weil and Adreana Weil v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Charles S. Weil, Commissioner of Internal Revenue v. Charles S. Weil and Adreana Weil, Commissioner of Internal Revenue v. Beulah WeilCourt of Appeals for the Second Circuit · 1957
- Estate of Hirshon v. CommissionerCourt of Appeals for the Second Circuit · 1957
3Cited by26 opinions
- Abramo v. CommissionerUnited States Tax Court · 1982
- William C. West and Virginia B. West v. United StatesCourt of Appeals for the Fourth Circuit · 1969
- Brock v. CommissionerCourt of Appeals for the Fifth Circuit · 1978
- Carle v. CommissionerUnited States Tax Court · 1970
- Martha W. Collord Fryer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
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