1. Home
  2. Browse Decisions
  3. T.C.
  4. 36 T.C.
  5. 36 T.C. 148 (1961)
 

SEGAL v. COMMISSIONER

Docket No. 73610.

36 T.C. 148 (1961)

MICHEL M. SEGAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 24, 1961.

Attorney(s) appearing for the Case

James R. Zuckerman, Esq., for the petitioner.

William F. Fallon, Esq., for the respondent.

BRUCE, Judge:

This proceeding involves deficiencies in Federal income tax for the years 1954 and 1955 in the amounts of $944.36 and $1,046.01, respectively. The sole issue is whether the amounts of $2,600 paid by petitioner to his former wife during each of the years 1954 and 1955 under a divorce decree which provided for payments "for the support and maintenance of [his] minor children," which decree was subsequently amended by a decree entered nunc pro...

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