Legal Opinion
Tate v. United States
District Court, E.D. Tennessee
Decided June 28, 1962No. Civ. A. 4372PublishedCited by 7 opinions
1Opinion of the Court
ROBERT L. TAYLOR, Chief Judge.
This suit was filed by taxpayer, Henley W. Tate, for refund of income taxes in the amount of $7,499.14 for the tax year 1959. The case presents a very simple question — whether the sum of $14,000.00 paid by the taxpayer under an alimony and property settlement agreement, which was incorporated by the Court in a final decree, is taxable to him or to his wife under Title 26 U.S.C. Sec. 71(a) (c) and (d).
Section 215 of the Internal Revenue Code of 1954, 26 U.S.C. § 215, permits the taxpayer to deduct the payments for the tax year, includible in the income of his…
2Cases cited4 opinions
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Howard H. Knowles v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- Knowles v. United StatesDistrict Court, S.D. Mississippi · 1960
- Benjamin F. Birdwell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
3Cited by7 opinions
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Alton F. Lounsbury and Lorraine M. Lounsbury v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Capodanno v. CommissionerUnited States Tax Court · 1978
- Springer v. Comm'rUnited States Tax Court · 2003
- Capodanno v. CommissionerUnited States Tax Court · 1978
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