Legal Opinion
Sheldon A. Bernstein and Lorrie H. Bernstein v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 30, 1980No. 78-2648PublishedCited by 10 opinions
1Opinion of the Court
SNEED, Circuit Judge:
The appellants 1 challenge a Tax Court decision in favor of the Commissioner which denied deductions by appellants of certain alimony payments. This appeal raises questions about the characterization of payments made pursuant to an alimony award for the purposes of applying sections 71 and 215 of the Internal Revenue Code, I.R.C. §§ 71, 215, and about the effect of recent developments in Nebraska law on the pertinent divorce decree. Jurisdiction rests on 26 U.S.C. § 7482(a) (1976). We affirm.
I
FACTUAL BACKGROUND
Bernstein claimed deductions for amounts paid in 1972 and 1973…
2Cases cited14 opinions
- Norton v. CommissionerUnited States Tax Court · 1951
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Ziegenbein v. DammeNebraska Supreme Court · 1940
- Bartsch v. CommissionerUnited States Tax Court · 1952
- Karrer v. KarrerNebraska Supreme Court · 1973
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Robert W. Boucher and Bernice L. Boucher v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- M. Jay Steen and Sheila F. Steen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- Nancy S. White v. Commissioner of Internal Revenue, Robert P. White v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- White v. CommissionerUnited States Tax Court · 1984
- Springer v. Comm'rUnited States Tax Court · 2003
5 more not listed; retrieve them via the Exa API.