Legal Opinion
Lilley Capodanno v. Commissioner of Internal Revenue, R. T. Capodanno v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 20, 1979No. 78-2210, 78-2211PublishedCited by 21 opinions
1Opinion of the Court
OPINION OF THE COURT
MEANOR, District Judge.
After a considerable legal battle through the New Jersey courts, appellant Lilley Capodanno was held to be entitled to an award of separate maintenance from her husband, R. T. Capodanno. At the conclusion of their litigation, Lilley received from her husband during 1971 a lump sum payment representing arrearages on the award and monthly payments thereafter. When Lilley filed her 1971 federal income tax return, she reported as income the total of the monthly payments received that year but did not report the lump sum arrearage payment. She also sought…
2Cases cited16 opinions
- Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. GaleCourt of Appeals for the Second Circuit · 1951
- Boettiger v. CommissionerUnited States Tax Court · 1958
- Capodanno v. CommissionerUnited States Tax Court · 1978
- Capodanno v. CapodannoSupreme Court of New Jersey · 1971
- Lavino v. LavinoSupreme Court of New Jersey · 1957
11 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Davis v. CommissionerUnited States Tax Court · 1983
- Mann v. CommissionerUnited States Tax Court · 1980
- Kitch v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
- Ketchum v. CommissionerUnited States Tax Court · 1981
- Boyer v. CommissionerUnited States Tax Court · 1982
16 more not listed; retrieve them via the Exa API.