1. Home
  2. Browse Decisions
  3. F.2d
  4. 377 F.2d
  5. 377 F.2d 812 (1967)
 

VAN OSS v. C. I. R.

Nos. 321 and 399, Dockets 30928 and 30965.

377 F.2d 812 (1967)

Katrina VAN OSS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Murray M. SALZBERG, Respondent.

United States Court of Appeals Second Circuit.

Decided May 26, 1967.

Attorney(s) appearing for the Case

Louis Mandel, New York City (Mervin Ross, New York City, on the brief), for petitioner Katrina Van Oss.

Chester C. Davenport, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and Harold C. Wilkenfeld, Washington, D. C., on the brief), for Commissioner of Internal Revenue as petitioner and respondent.

Jacob I. Goodstein, New York City, (Benjamin Wm. Mehlman, New York City, on the brief), for respondent Murray M. Salzberg.

Before LUMBARD, Chief Judge, MOORE, Circuit Judge, and BARTELS, District Judge.

LUMBARD, Chief Judge:

The taxpayer, Katrina Van Oss, petitions for review of a decision by the Tax Court which held that the entire amount of payments made in 1958 and 1959 under a separation agreement, incorporated in a divorce decree, was alimony income to her for the reason that no portion of such payments was fixed by the terms of the agreement as a sum payable for child support within the meaning of Int.Rev. Code of 1954, § 71(b), 26 U.S.C. § 71(b)...

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