Legal Opinion
Brock v. Commissioner
Court of Appeals for the Fifth Circuit
Decided January 27, 1978No. Nos. 77-1496, 77-1533PublishedCited by 9 opinions
1Opinion of the Court
RONEY, Circuit Judge:
In this case Sarah Brock appeals from a judgment of the Tax Court requiring her to include in her taxable income the entire amount of payments made by her former husband under a divorce decree. The Tax *948Court determined that the support agreement incorporated in the divorce decree did not “fix” a certain portion of the total payment exclusively for the support of their four children. We affirm.
The facts in this case are not in dispute. On November 29, 1971, Sarah and W. Kenneth Brock were divorced by a decree entered in Superior Court of DeKalb County, Georgia.…
2Cases cited5 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Commissioner of Internal Revenue v. Sara N. Gotthelf, Theodore J. Gotthelf and Toby Gotthelf v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- William C. West and Virginia B. West v. United StatesCourt of Appeals for the Fourth Circuit · 1969
- 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
- Martha W. Collord Fryer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
3Cited by9 opinions
- Abramo v. CommissionerUnited States Tax Court · 1982
- Thomas G. Strealdorf and June G. Strealdorf v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Abramo v. CommissionerUnited States Tax Court · 1982
- Henry v. CommissionerUnited States Tax Court · 1982
- Love v. CommissionerUnited States Tax Court · 1984
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