Legal Opinion
Norton v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided December 19, 1951No. 14413PublishedCited by 51 opinions
1Opinion of the Court
GARDNER, Chief Judge.
This matter is before us on a petition of the taxpayer to review an adverse decision of the Tax Court of the United States determining a deficiency in his income tax liability for the year 1946 in the sum of 1495.09. The facts were stipulated and found by the court as stipulated so are not here in dispute.
The controversy arises over the claim of the taxpayer that he is entitled to a deduction from his 1946 income of a $5,000 payment made by him to his wife in partial settlement of her claim for alimony. So far as here material the facts may be summarized as follows:…
2Cases cited7 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Gould v. GouldSupreme Court of the United States · 1917
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
2 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Alton F. Lounsbury and Lorraine M. Lounsbury v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Schwab v. CommissionerUnited States Tax Court · 1969
- Commissioner of Internal Revenue v. James C. Senter and Susan B. Senter, Anthony Foster McKissick v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
46 more not listed; retrieve them via the Exa API.