Legal Opinion
Benjamin Davidson v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 27, 1955No. 13767_1PublishedCited by 15 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
Davidson petitions this court for review of a decision of the Tax Court sustaining a $388.05 deficiency assessed against him by respondent.
Petitioner’s wife secured an interlocutory decree of divorce from him. The property settlement agreement incorporated by the court in the decree provided in material part as follows:
“Seventh: The husband * * * to pay to the wife the sum of * * * $250.00 per month for a period of five (5) years for the support and maintenance of herself and the minor children. * * * However, if the wife shall remarry at any time within the five year…
2Cases cited3 opinions
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Myers v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
3Cited by15 opinions
- Kent v. CommissionerUnited States Tax Court · 1973
- Cramer v. CommissionerUnited States Tax Court · 1961
- Clay W. Prewett, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
- James M. Fidler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Martin v. CommissionerUnited States Tax Court · 1979
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