Buckley v. Commissioner
United States Tax Court
1. Petitioners Charlotte G. Buckley and Daniel C. Buckley executed a separation agreement in 1932. There was no "legal separation." In 1940 Daniel obtained a Mexican divorce decree; however, in 1961 the Mexican court which granted the divorce held that it was fraudulently obtained and null and void ab initio. Daniel's payments under the separation agreement fell into arrears and in 1939 and again in 1946 Charlotte instituted suits for such arrearages.
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1. Petitioners Charlotte G. Buckley and Daniel C. Buckley executed a separation agreement in 1932. There was no "legal separation." In 1940 Daniel obtained a Mexican divorce decree; however, in 1961 the Mexican court which granted the divorce held that it was fraudulently obtained and null and void ab initio. Daniel's payments under the separation agreement fell into arrears and in 1939 and again in 1946 Charlotte instituted suits for such arrearages. These suits culminated in judgments in favor of Charlotte which included interest to the date of judgment. Daniel was a beneficiary of a trust…
1Opinion of the Court
Estate of Daniel Buckley, Deceased, Jeremiah T. Mahoney and James Buckley, Trustees, et al, * Petitioners, v. Commissioner of Internal Revenue, Respondent
Buckley v. Commissioner
Docket Nos. 68378, 72750, 79238
United States Tax Court
37 T.C. 664; 1962 U.S. Tax Ct. LEXIS 214;
January 12, 1962, Filed
Decisions will be entered under Rule 50.
1. Petitioners Charlotte G. Buckley and Daniel C. Buckley executed a separation agreement in 1932. There was no "legal separation." In 1940 Daniel obtained a Mexican divorce decree; however, in 1961 the Mexican court which granted the divorce held that it was…
2Cases cited19 opinions
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Gale v. CommissionerUnited States Tax Court · 1949
- Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. GaleCourt of Appeals for the Second Circuit · 1951
- Brown v. CommissionerUnited States Tax Court · 1946
- Buckley v. CommissionerUnited States Tax Court · 1962
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