Jefferson v. Commissioner
United States Tax Court
Certain payments made by Floyd W. Jefferson in 1942 and 1943 to his divorced wife for her support and maintenance held deductible by him under section 23 (u) of the Internal Revenue Code.
1Opinion of the Court
Floyd W. Jefferson and Marjorie B. Jefferson, Petitioners, v. Commissioner of Internal Revenue, Respondent
Jefferson v. Commissioner
Docket No. 15485
United States Tax Court
13 T.C. 1092; 1949 U.S. Tax Ct. LEXIS 2;
December 30, 1949, Promulgated
Decision will be entered under Rule 50.
Certain payments made by Floyd W. Jefferson in 1942 and 1943 to his divorced wife for her support and maintenance held deductible by him under section 23 (u) of the Internal Revenue Code.
Mark M. Horblit, Esq., for the petitioners.
Ellyne E. Strickland, Esq., for the respondent.
Tyson, Judge.
TYSON
This proceeding involves…
2Cases cited5 opinions
- Daine v. CommissionerUnited States Tax Court · 1947
- Van Vlaanderen v. CommissionerUnited States Tax Court · 1948
- Jefferson v. CommissionerUnited States Tax Court · 1949
- Ferguson v. ParkerCourt of Appeals of Texas · 1943
- National Bank of Commerce of Houston v. MoodyCourt of Appeals of Texas · 1935