Legal Opinion
Commissioner of Internal Revenue v. Evans
Court of Appeals for the Tenth Circuit
Decided March 13, 1954No. 4731PublishedCited by 18 opinions
1Opinion of the Court
MURRAH, Circuit Judge.
The question presented here is whether monthly support payments received by respondent-taxpayer in the taxable year 1948, pursuant to a property settlement agreement executed by taxpayer and her then husband incident to an interlocutory decree of divorce in the State of Colorado, constitute taxable income to her under Section 22 (k) of the Internal Revenue Code, 26 U.S.C.A. § 22. 1 The facts were adopted by the Tax Court as stipulated, and from a decision holding that such payments were not taxable to her, the Commissioner has appealed.
Taxpayer and John Evans, Jr., were…
2Cases cited4 opinions
- Eccles v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953
- McLaughlin v. CraigSupreme Court of Colorado · 1947
- Doty v. DotySupreme Court of Colorado · 1939
3Cited by18 opinions
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Wright v. CommissionerUnited States Tax Court · 1974
- Deyoe v. CommissionerUnited States Tax Court · 1976
- Robert A. Riddell, District Director of Internal Revenue, Los Angeles District, California v. M. Robert Guggenheim, Jr.Court of Appeals for the Ninth Circuit · 1960
- Commissioner of Internal Revenue v. William G. OstlerCourt of Appeals for the Ninth Circuit · 1956
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