Spruance v. Director of Revenue

OPINION IN FOUR APPEALS FROM THE STATE TAX BOARD AND ONE MANDAMUS PETITION

QUILLEN, Judge.

1. THE APPEAL CASES

There are four cases here on appeal. All of them involve on the merits the taxability of payments made by Preston Lea Spruance (sometimes herein referred to as Lea) to his former wife, Margaret Spruance (sometimes herein referred to as Margaret) pursuant to a 1955 separation agreement establishing a trust. Some of the cases involve procedural points as well so it is important to note at the outset the precise taxable years involved in each of the cases and to note the general nature of…