Legal Opinion
Johanson v. Commissioner
Court of Appeals for the Ninth Circuit
Decided September 3, 2008No. 17-56706PublishedCited by 23 opinions
1Opinion of the Court
SILVERMAN, Circuit Judge:
Spousal support payments made pursuant to a divorce settlement agreement are deemed to be “alimony” — and therefore income to the recipient and deductible by the payor — if, among other things, the payments are to terminate on the death of the payee spouse. In the present case, the marital settlement agreement did not expressly state what would happen to the payments in the event of the payee’s death. We hold today that the Tax Court correctly looked to state law to determine whether or not the payments would survive the payee’s death. Under California Family Code…
2Cases cited8 opinions
- United States v. Sakhawat Ullah, Jr., United States of America v. Mary Katherine Gosho-KimCourt of Appeals for the Ninth Circuit · 1992
- Lovejoy v. CommissionerCourt of Appeals for the Tenth Circuit · 2002
- Richard E. Hoover v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
- Milenbach v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003
- Patricia P. Kean v. Commissioner of Internal Revenue, Robert W. Kean, III v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2005
3 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Gardner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2017
- Cooper v. CommissionerCourt of Appeals for the Ninth Circuit · 2017
- Stedman v. Comm'rUnited States Tax Court · 2008
- H. Michael Muniz v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2016
- Shaw v. CommissionerCourt of Appeals for the Ninth Circuit · 2015
18 more not listed; retrieve them via the Exa API.