Legal Opinion
William C. West and Virginia B. West v. United States
Court of Appeals for the Fourth Circuit
Decided July 24, 1969No. 13180_1PublishedCited by 13 opinions
1Opinion of the Court
ALBERT V. BRYAN, Circuit Judge:
The Commissioner of Internal Revenue appeals a decision of the United States District Court for the Eastern District of Virginia, at Norfolk, holding that no portion of the payments made by William West to his former wife Annie was clearly designated as child support, and thus the payments were wholly alimony and not includable in William’s income. Int.Rev.Code of 1954 § 71, 26 U.S.C. § 71.
William and Annie entered into a separation agreement April 10, 1950, which was later incorporated in a divorce decree a mensa et thoro of September 1, 1950, and carried into…
2Cases cited4 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Commissioner of Internal Revenue v. Sara N. Gotthelf, Theodore J. Gotthelf and Toby Gotthelf v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Gotthelf v. CommissionerUnited States Tax Court · 1967
- West v. United StatesDistrict Court, E.D. Virginia · 1968
3Cited by13 opinions
- Abramo v. CommissionerUnited States Tax Court · 1982
- Brock v. CommissionerCourt of Appeals for the Fifth Circuit · 1978
- Abramo v. CommissionerUnited States Tax Court · 1982
- Archambault v. CommissionerUnited States Tax Court · 1970
- Brock v. CommissionerUnited States Tax Court · 1976
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