Legal Opinion
Darrell L. Sechrest and Evelyn F. Sechrest v. United States
Court of Appeals for the Fourth Circuit
Decided January 14, 1974No. 73-1292PublishedCited by 11 opinions
1Opinion of the Court
FIELD, Circuit Judge:
The Government appeals from a decision of the district court that a lump sum payment of $9,000 made by Darrell L. Sechrest (Darrell), one of the taxpayers, to his former wife was a “periodic” payment within the meaning of Section 71(a) of the Internal Revenue Code of 1954 (26 U.S.C.) and was therefore deductible under Section 215 of the Code.
The facts, fully stipulated, may be summarized as follows: Darrell and Barbara Sechrest (Barbara) were married in 1945 and separated in 1961., On April 2, 1965, they executed a contract and deed of separation, and when they were…
2Cases cited5 opinions
- Norton v. CommissionerUnited States Tax Court · 1951
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Alton F. Lounsbury and Lorraine M. Lounsbury v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- 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
- Lundgaard v. United StatesDistrict Court, D. Kansas · 1972
3Cited by11 opinions
- Dorothy Olster v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1985
- Olster v. CommissionerUnited States Tax Court · 1982
- Bernard v. CommissionerUnited States Tax Court · 1986
- Curley v. CommissionerUnited States Tax Court · 1976
- Bernard v. CommissionerUnited States Tax Court · 1986
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