Legal Opinion
Hawley v. Commissioner IRS
Court of Appeals for the Third Circuit
Decided April 16, 2004No. 03-2663, 03-3349UnpublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
SMITH, Circuit Judge.
These consolidated tax appeals require a determination of whether payments made pursuant to an unallocated support order constitute alimony for purposes of the Internal Revenue Code (“I.R.C.”). Because we conclude that the Tax Court was correct in its determination that the payments should not have been treated as alimony, we will affirm its decision.
I
Richard Hawley and Jane Gilbert entered into an Agreement and Order of Support on February 4, 1992, which required Hawley to pay “the sum of $2,077.00 bi-weekly for and toward the support of wife and…
2Cases cited11 opinions
- Andrew Gerardo v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
- Dombrowski v. PhiladelphiaSupreme Court of Pennsylvania · 1968
- Lovejoy v. CommissionerCourt of Appeals for the Tenth Circuit · 2002
- Glenny A. Lazore, Carol L. Lazore v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1993
- Oeler by Gross v. OelerSupreme Court of Pennsylvania · 1991
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Banach v. Comm'rUnited States Tax Court · 2010
- Cosby v. Comm'rUnited States Tax Court · 2007
- Nahhas v. Comm'rUnited States Tax Court · 2007
- Robert R. Hammond v. CommissionerUnited States Tax Court · 2012
- TOVAR v. COMMISSIONERUnited States Tax Court · 2004