Legal Opinion
William F. Ashe and Kathleen L. Ashe v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided March 29, 1961No. 14171_1PublishedCited by 4 opinions
1Opinion of the Court
SHACKELFORD MILLER, Jr., Circuit Judge.
The taxpayer, William F. Ashe, and his former wife, Rosemary Ashe, were divorced on December 18, 1945, by a decree of the Court of Common Pleas, Cuyahoga County, Ohio. There were three children born of the marriage, one on April 11, 1941, one on August 27, 1942, and one on December 25, 1943. The decree incorporated a written agreement between the parties by which the taxpayer agreed to pay the wife the sum of $250.00 per month for the support and maintenance of the minor children. The agreement also provided that the payment of $250.00 per month be…
2Cases cited11 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Weil v. CommissionerUnited States Tax Court · 1954
- New York Life Ins. Co. v. RossCourt of Appeals for the Sixth Circuit · 1928
- Weil v. CommissionerCourt of Appeals for the Second Circuit · 1957
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3Cited by4 opinions
- Turkoglu v. CommissionerUnited States Tax Court · 1961
- Russ' Kwik Car Wash, Inc. Clean Cars, Inc. v. Marathon Petroleum Company Gastown, Inc. Emro Marketing CompanyCourt of Appeals for the Sixth Circuit · 1985
- Russ' Kwik Car Wash, Inc. Clean Cars, Inc. v. Marathon Petroleum Company Gastown, Inc. Emro Marketing CompanyCourt of Appeals for the Sixth Circuit · 1985
- Turkoglu v. CommissionerUnited States Tax Court · 1961