Legal Opinion
James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided September 21, 1964No. 20677_1PublishedCited by 55 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
This appeal by taxpayer 1 arises out of a claim for refund in the amount of $3,-555.11 plus interest for the taxable years 1957 through 1960. We are required to determine the deductibility under Sections 215 2 and 71 3 of the Internal Revenue Code of 1954 of certain payments made by taxpayer to his ex-wife pursuant to a written agreement and a divorce decree.
The district court found as a matter of fact and law that the payments in issue were made by taxpayer in exchange for the relinquishment of Margaret Taylor’s property rights and not for her support. We disagree.
Tax…
2Cases cited11 opinions
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Van Vlaanderen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Bertha Soltermann v. United StatesCourt of Appeals for the Ninth Circuit · 1959
- Scofield, Collector of Internal Revenue v. GreerCourt of Appeals for the Fifth Circuit · 1950
6 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- Thompson v. CommissionerUnited States Tax Court · 1968
- Wright v. CommissionerUnited States Tax Court · 1974
- Hesse v. CommissionerUnited States Tax Court · 1973
- 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
- Newbury v. CommissionerUnited States Tax Court · 1966
50 more not listed; retrieve them via the Exa API.