Legal Opinion
Jo Eisinger and Lorain B. Eisinger v. Commissiner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 17, 1958No. 15387PublishedCited by 13 opinions
1Opinion of the Court
BARNES, Circuit Judge.
This is a timely- appeal or petition to review from a decision of the Tax Court. The original jurisdiction of the Tax Court (Int.Rev.Code of 1939, Section 272) 1 and of this court on review (Int. Rev.Code of 1939, Section 1141(a) and Section 1142) 2 is not in issue.
Jo and Lorain Eisinger, husband and wife, seek to deduct from their joint income tax returns for the years 1949 and 1950 the total payments made by Jo Eisinger to his former wife, Wilhelmina Eisinger, in accordance with the terms of a certain property settlement agreement, dated March 28, 1949 and amended…
2Cases cited9 opinions
- Weil v. CommissionerCourt of Appeals for the Second Circuit · 1957
- Budd v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Mandel v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1950
- George R. Joslyn, George R. Joslyn and Dorothy Joslyn, and George R. Joslyn v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Seltzer v. CommissionerUnited States Tax Court · 1954
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Arthur G. B. Metcalf v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1959
- Jerry Lester v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Lester v. CommissionerUnited States Tax Court · 1959
- Albert J. Faber v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
8 more not listed; retrieve them via the Exa API.