Legal Opinion
Mary C. Ellis v. United States
Court of Appeals for the Sixth Circuit
Decided October 10, 1969No. 19009_1PublishedCited by 8 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
The taxpayer in this federal income tax case is a divorced wife who is the beneficiary of an alimony trust established by her former husband. The trust was created pursuant to a property settlement agreement executed contemporaneously with the entering of the divorce decree.
During the years 1960 through 1962 the taxpayer received payments from the trust income. Part of this income was derived from tax-exempt interest from municipal bonds and the remainder of the income consisted of dividends which qualified for a dividend tax credit which was in effect during the tax…
2Cases cited11 opinions
- Commissioner v. BrownSupreme Court of the United States · 1965
- Burnet v. HoustonSupreme Court of the United States · 1931
- McFeely v. CommissionerSupreme Court of the United States · 1935
- Nathan Gellman, Burt Horwitz and Peter Podany, Co-Partners, D/B/A Gellman Brothers v. United StatesCourt of Appeals for the Eighth Circuit · 1956
- Neeman v. CommissionerUnited States Tax Court · 1956
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Ex Parte HealthSouth Corp.Supreme Court of Alabama · 2007
- Kitch v. CommissionerUnited States Tax Court · 1995
- Kitch v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
- Western Electric Co. v. United StatesUnited States Court of Claims · 1977
- Preston v. United States (In Re 4100 North High Ltd.)United States Bankruptcy Court, S.D. Ohio · 1980
3 more not listed; retrieve them via the Exa API.