Legal Opinion
Clyde J. Crouser and Dorothy J. Crouser v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 18, 1981No. 80-1420PublishedCited by 11 opinions
1Opinion of the Court
PHILLIPS, Senior Circuit Judge.
In 1975 appellants Clyde and Dorothy Crouser claimed a deduction on their joint income tax return for certain payments made by Mr. Crouser to his former wife, Betty, pursuant to the terms of their 1973 Ohio divorce decree. 1 The Commissioner assessed a deficiency against the taxpayers, and they appealed this determination to the Tax Court. The Tax Court held that the payments were in satisfaction of a principal sum under § 71(c)(1) of the Internal Revenue Code of 1954 (hereinafter “the Code”), and not periodic payments under § 71(a), and that, therefore, they…
2Cases cited5 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Wolfe v. WolfeOhio Supreme Court · 1976
- Michael N. Lambros v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1972
- Hazel Porter v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Hazel PorterCourt of Appeals for the Sixth Circuit · 1968
- Crouser v. CommissionerUnited States Tax Court · 1980
3Cited by11 opinions
- Schifano v. SchifanoSupreme Court of Pennsylvania · 1984
- Joan S. Schatten v. United StatesCourt of Appeals for the Sixth Circuit · 1984
- Donn W. Griffith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Singer v. Singer (In Re Singer)United States Bankruptcy Court, S.D. Ohio · 1982
- Justin H. Kimball v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1988
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