BORAX v. COMMISSIONER

Docket No. 60826.

30 T.C. 817 (1958)

HERMAN BORAX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1958.


Attorney(s) appearing for the Case

Milton Young, Esq., for the petitioner.

John F. Walsh, Esq., for the respondent.


PIERCE, Judge:

The Commissioner determined deficiencies in income taxes of the petitioner as follows:

1949 -----------------------------------------   $3,434.65
1950 -----------------------------------------    5,598,30

The sole issue for decision is whether amounts paid by petitioner to his wife pursuant to a voluntary separation agreement, which, with consent of petitioner, was reformed by a court decree solely to increase the amounts...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases