Legal Opinion
Baer v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided May 7, 1952No. 14507PublishedCited by 72 opinions
1Opinion of the Court
GARDNER, Chief Judge.
This matter is before us on petition to review a decision of the Tax Court which sustained a finding of deficiency in petitioner’s income tax return for the year 1947 in the amount of $78,633.12. The deficiency resulted from disallowance of deductions from taxpayer’s income of an item of $35,000 paid by taxpayer to his divorced wife pursuant to a property settlement, and an item of $20,000 paid to her attorney for legal fees in connection with the divorce proceedings, and an item of $16,500 paid to his own attorneys for legal fees in connection with the divorce…
2Cases cited8 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Lykes v. United StatesSupreme Court of the United States · 1952
- Gale v. CommissionerUnited States Tax Court · 1949
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
3 more not listed; retrieve them via the Exa API.
3Cited by72 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- United States v. PatrickSupreme Court of the United States · 1963
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Joseph Lewis v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- E. W. Brown, Jr. And Gladys Slade Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
67 more not listed; retrieve them via the Exa API.