Legal Opinion
Commissioner of Internal Revenue v. James C. Senter and Susan B. Senter, Anthony Foster McKissick v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided March 11, 1957No. 7331, 7332PublishedCited by 18 opinions
1Opinion of the Court
PARKER, Chief Judge.
These are appeals affecting the income tax liability of Anthony Foster McKissick and his former wife, now Susan B. Senter, for the tax year 1949. In that year, the sum of $43,485.27 was paid to Mrs. Senter, pursuant to a separation agreement. McKissick contends that this was a “periodic” support payment for which he was entitled to a deduction under section 23 (u) of the Revenue Code of 1939, 26 U.S.C.A. § 23(u). The Tax Court held that the amount was not taxable to Mrs. Senter as income under section 22 (k) and that he was not entitled to the deduction. McKissick has…
2Cases cited7 opinions
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Norton v. CommissionerUnited States Tax Court · 1951
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Herbert v. RiddellDistrict Court, S.D. California · 1952
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Dorothy Olster v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1985
- Alan E. Ashcraft, Jr. And Jean J. Ashcraft v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- Darrell L. Sechrest and Evelyn F. Sechrest v. United StatesCourt of Appeals for the Fourth Circuit · 1974
- Olster v. CommissionerUnited States Tax Court · 1982
- Hardy v. CommissionerUnited States Tax Court · 1973
13 more not listed; retrieve them via the Exa API.