Legal Opinion
Newton v. Pedrick
Court of Appeals for the Second Circuit
Decided April 28, 1954No. 161, Docket 22928PublishedCited by 26 opinions
1Opinion of the Court
HARLAN, Circuit Judge.
The basic point on this appeal presents an interesting question under Sections 22(k) and 23(u) of the Internal Revenue Code, 26 U.S.C. §§ 22(k) and 23 (u) taxing to a divorced or legally separated wife under certain circumstances support payments received from her ex-husband, and permitting the husband to deduct such payments from his gross income. The relevant portions of these Sections are printed in the margin 1
The question is: under these Sections of the tax laws may a divorced husband deduct support payments made to his ex-wife under an agreement entered into some…
2Cases cited12 opinions
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. GaleCourt of Appeals for the Second Circuit · 1951
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Feinberg v Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Cox v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
7 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Newton v. United StatesUnited States Court of Claims · 1958
- Commissioner of Internal Revenue v. Estate of Myles C. Watson, Garden City Bank & Trust CompanyCourt of Appeals for the Second Circuit · 1954
- Estate of Herman Borax, Deceased, Hermine H. Borax, Louis Borax and Benjamin Borax, Executors, and Hermine Borax v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Borax v. CommissionerUnited States Tax Court · 1963
- Harold E. Wondsel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
21 more not listed; retrieve them via the Exa API.