Legal Opinion
David Mavity v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 26, 1965No. 29107_1PublishedCited by 7 opinions
1Opinion of the Court
HAYS, Circuit Judge.
Petitioner seeks review of a decision of the Tax Court disallowing a deduction of $8,600 paid in 1958 for the support of his wife.
The stipulation of facts upon which the Tax Court based its decision shows that petitioner and his wife were married in 1931 and ceased living together in 1939. In 1949 the petitioner wrote his wife stating that he would “undertake to place in your account, beginning August 1st, [1949] $300 each month, which amount it is to be understood will cover all your expenses.”
The petitioner made his last regular payment under this agreement in January…
2Cases cited9 opinions
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. GaleCourt of Appeals for the Second Circuit · 1951
- Newton v. PedrickCourt of Appeals for the Second Circuit · 1954
- Smith v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Antoinette L. Holahan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Herman Borax, Deceased, Hermine H. Borax, Louis Borax and Benjamin Borax, Executors, and Hermine Borax v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Harold E. Wondsel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Estate of Goldwater v. Comm'rUnited States Tax Court · 1975
- Blanchard v. United StatesDistrict Court, D. Maryland · 1976
- Beaugard v. CommissionerUnited States Tax Court · 1980
2 more not listed; retrieve them via the Exa API.