Legal Opinion
William L. Riley and June E. Riley v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided May 20, 1981No. 79-2019PublishedCited by 26 opinions
1Opinion of the Court
BARRETT, Circuit Judge.
William L. Riley (William) 1 appeals from an adverse decision entered by the United States Tax Court (Tax Court) holding that he was not entitled to a deduction under 26 U.S.C.A. § 215 2 for certain payments made to his former wife, Ruth F. Riley Adam (Ruth) during the taxable years 1972 and 1973. Jurisdiction on appeal vests pursuant to 26 U.S.C.A. § 7482. The relevant facts are not in dispute.
William and Ruth were married on September 5, 1942, in Sheridan, Wyoming. At the time of their marriage, William had a few thousand dollars in assets and Ruth had none. Shortly…
2Cases cited21 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
- Ruidoso Racing Association, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
- Harold R. McCombs and Clara F. McCombs v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Ruby Mae McCombsCourt of Appeals for the Tenth Circuit · 1968
16 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- LeFever v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
- Helen H. White v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Rogers v. United StatesCourt of Appeals for the Tenth Circuit · 2002
- Gammill v. CommissionerCourt of Appeals for the Tenth Circuit · 1982
- Yoakum v. CommissionerUnited States Tax Court · 1984
21 more not listed; retrieve them via the Exa API.