Legal Opinion
Daine v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 2, 1948No. 218, Docket 20811PublishedCited by 105 opinions
1Opinion of the Court
CLARK, Circuit Judge.
This appeal presents another phase of the issue considered in the case of Smith v. Commissioner, 2 Cir., 168 F.2d 446, decided herewith, namely the deductibility from a husband’s gross income in the computation of his income tax of payments made to his wife under an agreement of separate maintenance. The statutes involved, I.R.C. §§ 22(k), 23 (u), 26 U.S.C.A. Int.Rev.Code, §§ 22(k), 23(u), enacted in 1942, are quoted in that opinion. As we there held, they make obligatory a decree of divorce or of separate maintenance as a prerequisite to the deductions; in the absence of…
2Cases cited25 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. TowerSupreme Court of the United States · 1946
- Blair v. CommissionerSupreme Court of the United States · 1937
- Lyeth v. HoeySupreme Court of the United States · 1938
20 more not listed; retrieve them via the Exa API.
3Cited by105 opinions
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Arnold Van Den Wymelenberg, as of the Estate of Eleanor Van Den Wymelenberg, and Arnold Van Den Wymelenberg v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. GaleCourt of Appeals for the Second Circuit · 1951
- Saulsbury v. United StatesCourt of Appeals for the Fifth Circuit · 1952
- Van Vlaanderen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
100 more not listed; retrieve them via the Exa API.