Legal Opinion
Wood v. United States
District Court, D. Oregon
Decided April 12, 1968No. Civ. 67-216PublishedCited by 11 opinions
1Opinion of the Court
BELLONI, District Judge.
On March 26, 1962, the plaintiff was divorced from his wife, Betty Jean Wood, by decree of the Circuit Court in Marion County, Oregon. A property settlement agreement was incorporated into the decree. The pertinent provisions of the agreement stated:
*1. That the party of the first part (Betty Jean) shall have and be entitled to the care, custody and control of the minor children of the parties hereto, namely, Dennis William and James Douglas * *• *
“2. That the party of the second part (Floyd) shall pay to the party of the first part the sum of $70.00 per month per child…
2Cases cited4 opinions
- Blarek v. CommissionerUnited States Tax Court · 1955
- Lindberg v. CommissionerUnited States Tax Court · 1966
- Haynes v. CommissionerUnited States Tax Court · 1955
- Bruner v. CommissionerUnited States Tax Court · 1962
3Cited by11 opinions
- McGuire v. CommissionerUnited States Tax Court · 1981
- Coltman v. CommissionerUnited States Tax Court · 1978
- Elliott v. CommissionerUnited States Tax Court · 1971
- Float v. CommissionerUnited States Tax Court · 1972
- Godier v. CommissionerUnited States Tax Court · 1969
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