Legal Opinion
Lerner v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided March 17, 1952No. 21957_1PublishedCited by 52 opinions
1Opinion of the Court
CLARK, Circuit Judge.
This case raises again the troublesome problem as to what is “a written instrument incident to” divorce, by virtue of which payments made pursuant to it become taxable as income to the divorced wife as payee and deductible from the gross income of the husband as payor. I.R.C. §§ 22(k), 23(u), 26 U.S.C.A. §§ 22(k), 23(a). 1 Here we are asked to decide whether or not a separation settlement agreement providing for periodic payments by petitioner to his estranged wife was “incident to” a divorce between the parties decreed one year later.
From the facts it appears that…
2Cases cited7 opinions
- Lerner v. CommissionerUnited States Tax Court · 1950
- Cox v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Izrastzoff v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. ToppingCourt of Appeals for the Second Circuit · 1952
- Mahana v. United StatesUnited States Court of Claims · 1950
- Commissioner of Internal Revenue v. MurrayCourt of Appeals for the Second Circuit · 1949
2 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- Walsh v. Comm'rUnited States Tax Court · 1954
- Feinberg v Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Grant v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Grant v. CommissionerUnited States Tax Court · 1985
- Estate of Herman Borax, Deceased, Hermine H. Borax, Louis Borax and Benjamin Borax, Executors, and Hermine Borax v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
47 more not listed; retrieve them via the Exa API.