Legal Opinion
Knowles v. United States
District Court, S.D. Mississippi
Decided February 17, 1960No. Civ. A. 2867PublishedCited by 14 opinions
1Opinion of the Court
MIZE, District Judge.
This is a suit by plaintiff to recover income taxes in the amount of $11,986.74 plus interest, alleged to have been ille-gaily assessed and collected for the year 1956.
Question Presented
Whether the $25,000 lump sum alimony payment that the taxpayer was required to make to his former wife, pursuant to the terms of a divorce decree, was a nondeductible lump sum installment payment (as contended by the Commissioner of Internal Revenue), or was a deductible periodic payment of alimony (as contended by the taxpayer).
Statutes Involved Internal Revenue Code of 1954:
“§ 71.…
2Cases cited5 opinions
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Norton v. CommissionerUnited States Tax Court · 1951
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Pappenheimer v. AllenCourt of Appeals for the Fifth Circuit · 1947
- Benjamin F. Birdwell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
3Cited by14 opinions
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Alton F. Lounsbury and Lorraine M. Lounsbury v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Schwab v. CommissionerUnited States Tax Court · 1969
- Pierce v. CommissionerUnited States Tax Court · 1976
- Howard H. Knowles v. United StatesCourt of Appeals for the Fifth Circuit · 1961
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