Legal Opinion
James M. Fidler v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 30, 1956No. 14204PublishedCited by 20 opinions
1Opinion of the Court
JAMES ALGER FEE, Circuit Judge.
Petitioner seeks review of a decision of the Tax Court holding that monthly payments made by petitioner to his former wife from April 1, 1944, to December 31, 1946, did not constitute periodic payments within the provisions of § 22 (k) of the Interna] Revenue Code, 26 U. S.C.A. § 22 (k) and therefore were not deductible by petitioner under the terms of § 23 (u).
On November 16, 1944, an amended decree of divorce was entered in favor of Ruth Law Fidler against James M. Fidler, who is here petitioner. The decree was in lieu of one rendered March 20, 1944, after…
2Cases cited3 opinions
- Harris v. CommissionerSupreme Court of the United States · 1950
- Benjamin Davidson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Myers v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
3Cited by20 opinions
- Shomaker v. CommissionerUnited States Tax Court · 1962
- Cramer v. CommissionerUnited States Tax Court · 1961
- Commissioner of Internal Revenue v. Claire Louise Williams, Harold G. Williams v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Bean v. BeanOhio Court of Appeals · 1983
- Schwab v. CommissionerUnited States Tax Court · 1969
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