Legal Opinion
Harold R. McCombs and Clara F. McCombs v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Ruby Mae McCombs
Court of Appeals for the Tenth Circuit
Decided July 3, 1968No. 9757, 9758PublishedCited by 51 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
The taxpayer, Harold R. McCombs, petitions for a review of a decision of the Tax Court determining that payments made by him to his former wife in satisfaction of a promissory note which was executed and delivered as authorized by a divorce decree were not alimony, or payments in lieu thereof, discharging a legal obligation imposed because of the marriage relationship, 1 and therefore not deductible by the taxpayer under 26 U.S. C. § 215. Taking a protective position in a related case, the Commissioner petitions for a review of the Tax Court decision holding that the…
2Cases cited6 opinions
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Bertha Soltermann v. United StatesCourt of Appeals for the Ninth Circuit · 1959
- Ellsi Campbell, Jr., Former Collector of Internal Revenue for the Second Collection District of Texas v. P. G. LakeCourt of Appeals for the Second Circuit · 1955
- Rudolf A. Bernatschke and Cathalene Crane Bernatschke v. The United StatesUnited States Court of Claims · 1966
1 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Hesse v. CommissionerUnited States Tax Court · 1973
- Beard v. CommissionerUnited States Tax Court · 1981
- Helen H. White v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Michael N. Lambros v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1972
46 more not listed; retrieve them via the Exa API.