Legal Opinion
Marcella C. Salapatas v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided July 20, 1971No. 18322_1PublishedCited by 15 opinions
1Opinion of the Court
FAIRCHILD, Circuit Judge.
Mrs. Salapatas, a taxpayer, has appealed from a decision of the Tax Court. 2 The Tax Court decided, as had the commissioner, that certain payments received from her divorced husband were income. It upheld the commissioner’s determination of deficiencies and his additions to tax of 5% of the underpayments on the ground of negligence. 3 The issue was whether a series of payments of $50 per week were periodic payments under 26 U.S.C. § 71(a) or installment payments of a principal sum under 26 U.S.C. § 71(c).
The decree of divorce, dated February 27, 1958, provided that…
2Cases cited10 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Robert E. Houston v. Commissioner of Internal Revenue, Mary Schwab, Formerly Mary R. Houston v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Gerald C. Funk and Judith M. Funk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1982
- Robert A. Pfluger and Elaine M. Pfluger v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1988
- Martin v. CommissionerUnited States Tax Court · 1979
- Suarez v. CommissionerUnited States Tax Court · 1977
- Crouser v. CommissionerUnited States Tax Court · 1980
10 more not listed; retrieve them via the Exa API.