Legal Opinion
David G. Legget v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided March 20, 1964No. 28478_1PublishedCited by 9 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge.
David G. Legget petitions for review of a decision of the Tax Court, 39 T.C. 1022 (1963), denying the deductibility of $6,000 paid in 1954 and of $6,625 paid in 1955 to his wife pursuant to a decree of a Florida circuit court dated February 1, 1954. Legget and his wife had lived separate and apart since August 30, 1952. In April, 1953, he began suit in Florida for a divorce. His wife counterclaimed for “alimony unconnected with divorce” under § 65.09 of the Florida Statutes, F.S.A., of which more hereafter. On February 1, 1954, the court entered a decree dismissing the…
2Cases cited16 opinions
- Bernhardt v. Polygraphic Co. of America, Inc.Supreme Court of the United States · 1956
- Boettiger v. CommissionerUnited States Tax Court · 1958
- Evans v. S. J. Groves & Sons Co.Court of Appeals for the Second Circuit · 1963
- Commissioner of Internal Revenue v. Bessie N. Rankin. Robert L. Rankin v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Greenberg v. GreenbergDistrict Court of Appeal of Florida · 1958
11 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Capodanno v. CommissionerUnited States Tax Court · 1978
- Lilley Capodanno v. Commissioner of Internal Revenue, R. T. Capodanno v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1979
- Mayfrey Mays, Administratrix of the Estate of Daniel Mays, Deceased v. Dealers Transit, Inc., Harold L. Flannery, Donald F. Scalise, and George MaysCourt of Appeals for the Seventh Circuit · 1971
- Daigle v. Continental Oil CompanyDistrict Court, W.D. Louisiana · 1967
- Palmquist v. United StatesDistrict Court, N.D. California · 1967
4 more not listed; retrieve them via the Exa API.