SWAIM v. C. I. R.

Nos. 19372, 19373.

417 F.2d 358 (1969)

Mildred F. SWAIM, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Mildred F. SWAIM, Petitioner-Cross-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Cross-Appellee.

United States Court of Appeals Sixth Circuit.

October 17, 1969.


Attorney(s) appearing for the Case

Henry J. Burt, Jr., Louisville, Ky., for appellee and cross-appellant.

John S. Stephan, Atty., Dept. of Justice, Washington, D. C., for appellant and cross-appellee; Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Jonathan S. Cohen, Attys., Dept. of Justice, Washington, D. C., on brief.

Before WEICK, O'SULLIVAN and EDWARDS, Circuit Judges.


WEICK, Circuit Judge.

In Swaim v. Commissioner, 417 F.2d 353 (6th Cir. 1969), which was argued on the same day as the present cases, we affirmed the Tax Court's decision holding that the husband realized taxable income when the divorce court awarded his wife a certain installment obligation in partial satisfaction of the wife's alimony. The present cases raise the question whether under Section...

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