Legal Opinion
Commissioner of Internal Revenue v. Lane
Court of Appeals for the Ninth Circuit
Decided May 1, 2002No. 00-71238, 00-71334; Tax Ct. No. 16223-97; Tax Ct. No. 3401-97PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM **
Virginia M. Marten appeals the U.S. Tax Court’s determination that she was deficient in paying her taxes. The Commissioner of Internal Revenue appeals the related case against Marten’s ex-husband, David E. Lane. We have jurisdiction under Internal Revenue Code § 7482(a)(1), and we affirm.
Alimony payments constitute taxable income for the receiving spouse and deductible expenditures for the paying spouse. I.R.C. § 215. Under the version of Section 71 of the Internal Revenue Code in effect at the time of Lane and Marten’s support decree, a payment qualified as alimony if it was 1)…
2Cases cited3 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Wright v. CommissionerUnited States Tax Court · 1974
- Herbert L. Sperling and Janice Sperling v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
3Cited by2 opinions
- Stanley T. Johnson Constance Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Johnson v. CirCourt of Appeals for the Ninth Circuit · 2006