Bettison v. Commissioner
United States Tax Court
Held, payments made by petitioner during the taxable year 1956 to his wife by a former marriage represent alimony payments deductible under section 215, I.R.C. of 1954. Commissioner v. Lester, 366 U.S. 299 (May 22, 1961) followed.
1Opinion of the Court
Lindley S. Bettison and Elizabeth B. Bettison, his wife v. Commissioner.
Bettison v. Commissioner
Docket No. 80675.
United States Tax Court
T.C. Memo 1961-168; 1961 Tax Ct. Memo LEXIS 182; 20 T.C.M. (CCH) 866; T.C.M. (RIA) 61168;
June 9, 1961
Held, payments made by petitioner during the taxable year 1956 to his wife by a former marriage represent alimony payments deductible under section 215, I.R.C. of 1954. Commissioner v. Lester, 366 U.S. 299 (May 22, 1961) followed.
Douglas D. Royal, Esq., Wayne Title and Trust Bldg., Wayne, Pa., for the petitioners. Joseph S. Mangano, Esq., for the respondent.
MUL…
2Cases cited6 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
- Jo Eisinger and Lorain B. Eisinger v. Commissiner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Lester v. CommissionerUnited States Tax Court · 1959
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