Legal Opinion
Alton F. Lounsbury and Lorraine M. Lounsbury v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 11, 1963No. 18007PublishedCited by 26 opinions
1Opinion of the Court
MERRILL, Circuit Judge.
Taxpayer, Alton F. Lounsbury, 1 has petitioned for review of a Tax Court decision involving federal income taxes for the years 1955 and 1956. The question presented is whether payments made by taxpayer during those years, pursuant to his obligation to furnish his former wife $10,000 cash or a home of equivalent value, are deductible as periodic payments under the provisions of §§ 71 and 215 of the Internal Revenue Code of 1954.
Section 71 provides that the gross income of a divorced wife shall include “periodic payments received after [the divorce] decree in discharge of…
2Cases cited8 opinions
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Bartsch v. CommissionerUnited States Tax Court · 1952
- Pappenheimer v. AllenCourt of Appeals for the Fifth Circuit · 1947
- Howard H. Knowles v. United StatesCourt of Appeals for the Fifth Circuit · 1961
3 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Kent v. CommissionerUnited States Tax Court · 1973
- F. Harold Van Orman, Jr., and Jeanne L. Van Orman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Davis v. CommissionerUnited States Tax Court · 1964
- Darrell L. Sechrest and Evelyn F. Sechrest v. United StatesCourt of Appeals for the Fourth Circuit · 1974
- Robert W. Boucher and Bernice L. Boucher v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
21 more not listed; retrieve them via the Exa API.