Legal Opinion
William C. Lyddan v. United States
Court of Appeals for the Second Circuit
Decided November 1, 1983No. 1395, Docket 83-6022PublishedCited by 15 opinions
1Opinion of the Court
GEORGE C. PRATT, Circuit Judge:
Taxpayer William C. Lyddan appeals from a judgment of the United States District Court for the District of Connecticut, Thomas F. Murphy, Judge, which denied him a deduction under I.R.C. § 215 (1976) for $7,200 in alimony payments made to his wife during calendar year 1971, and which prohibited him from using head of household income tax rates for the same year. For the reasons set forth below, we affirm the judgment of the district court.
Soon after William Lyddan and Patricia Kopenhaver were married in February 1970 their marriage began to deteriorate. In July…
2Cases cited5 opinions
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- David Metzger Trust v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1982
- Sydnes v. CommissionerUnited States Tax Court · 1977
- Richard J. Sydnes v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1978
- Edward Snyder v. Four Winds Sailboat Centre, Ltd.Court of Appeals for the Second Circuit · 1983
3Cited by15 opinions
- Arthur Manoharan, M.D. v. Columbia University College of Physicians & SurgeonsCourt of Appeals for the Second Circuit · 1988
- Pizzeria Uno Corporation v. James W. Temple, Jr., D/B/A Taco UnoCourt of Appeals for the Fourth Circuit · 1984
- Bill Wilkinson and James Farrands v. Lester Forst, Donald Long, Austin McGuigan and the City of MeridenCourt of Appeals for the Second Circuit · 1987
- Lorentz W. Hansen, Cross-Appellee v. Prentice-Hall, Inc., Cross-AppellantCourt of Appeals for the Second Circuit · 1986
- McAdams v. Comm'rUnited States Tax Court · 2002
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