Jarboe v. Commissioner
United States Tax Court
Payments made to decedent's divorced wife during the calendar years 1957, 1958, and 1959 pursuant to a journal entry entered by the Common Pleas Court of Summit County, Ohio, on or about July 10, 1951, adopting the terms of an agreement made and concluded by and between John M. Jarboe (now deceased) and his then divorced wife Elizabeth K. Jarboe on June 3, 1951, calling for payments to be made to Elizabeth in the sum of $ 16,092, $ 3,672 to be paid in cash upon the execution…
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Payments made to decedent's divorced wife during the calendar years 1957, 1958, and 1959 pursuant to a journal entry entered by the Common Pleas Court of Summit County, Ohio, on or about July 10, 1951, adopting the terms of an agreement made and concluded by and between John M. Jarboe (now deceased) and his then divorced wife Elizabeth K. Jarboe on June 3, 1951, calling for payments to be made to Elizabeth in the sum of $ 16,092, $ 3,672 to be paid in cash upon the execution of the agreement and the execution of a promissory note of $ 12,420 executed by John and his new wife, payable in…
1Opinion of the Court
Estate of John M. Jarboe, Deceased, Edith A. Jarboe, Administratrix, and Edith A. Jarboe, Surviving Spouse, Petitioners, v. Commissioner of Internal Revenue, Respondent. Estate of John M. Jarboe, Deceased, Edith A. Jarboe, Administratrix, Petitioner, v. Commissioner of Internal Revenue, Respondent
Jarboe v. Commissioner
Docket Nos. 92824, 93506
United States Tax Court
39 T.C. 690; 1963 U.S. Tax Ct. LEXIS 207;
January 17, 1963, Filed
Decisions will be entered for the respondent.
Payments made to decedent's divorced wife during the calendar years 1957, 1958, and 1959 pursuant to a journal entry…
2Cases cited5 opinions
- John W., Jr. And Gloria Furrow v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1961
- Ashcraft v. CommissionerUnited States Tax Court · 1957
- Alan E. Ashcraft, Jr. And Jean J. Ashcraft v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- Jarboe v. CommissionerUnited States Tax Court · 1963
- Laurence J. Ellert, A.K.A. L. J. Ellert v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962