Legal Opinion
Scott v. United States
District Court, D. Oregon
Decided November 1, 1963No. Civ. 62-366PublishedCited by 5 opinions
1Opinion of the Court
KILKENNY, District Judge.
The question for decision is whether certain annual payments under an amended separation agreement are “periodic” payments * * * in discharge of * * a legal obligation, which because of the marital or family relationship, is imposed upon or incurred by * * * (the) husband * * * § 22(k) I.R.C.1939, 26 U.S.C. 1952 ed. § 22 (k) 1 .
The record portrays a highly successful business venture operated by the plaintiff and her then husband, L. T. Howard. They were married to each other in 1915. The marriage, which was so successful financially, was not so domestically, and this…
2Cases cited6 opinions
- Ellsi Campbell, Jr., Former Collector of Internal Revenue for the Second Collection District of Texas v. P. G. LakeCourt of Appeals for the Second Circuit · 1955
- Robert A. Riddell, District Director of Internal Revenue, Los Angeles District, California v. M. Robert Guggenheim, Jr.Court of Appeals for the Ninth Circuit · 1960
- Wenker v. LandonOregon Supreme Court · 1939
- Dahlhammer & Roelfs v. SchneiderOregon Supreme Court · 1953
- Schomp v. BrownOregon Supreme Court · 1959
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Thompson v. CommissionerUnited States Tax Court · 1968
- James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Harold R. McCombs and Clara F. McCombs v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Ruby Mae McCombsCourt of Appeals for the Tenth Circuit · 1968
- Rudolf A. Bernatschke and Cathalene Crane Bernatschke v. The United StatesUnited States Court of Claims · 1966
- Thompson v. CommissionerUnited States Tax Court · 1968