1. Home
  2. Browse Decisions
  3. F.2d
  4. 853 F.2d
  5. 853 F.2d 120 (1988)
 

KIMBALL v. C.I.R.

No. 1249, Docket 88-4037.

853 F.2d 120 (1988)

Justin H. KIMBALL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided August 2, 1988.

Attorney(s) appearing for the Case

Richard G. Kent, Richard J. DiMarco, Cohen & Wolf, Bridgeport, Conn., for petitioner-appellant.

William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen, Jonathan S. Cohen, Deborah Swann, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before OAKES, MESKILL and PIERCE, Circuit Judges.

MESKILL, Circuit Judge:

This appeal presents us with questions arising out of the interaction of sections of the Internal Revenue Code (Code) that outline the deductibility of certain alimony payments with state law concepts that define the duration and effect of the terms of a divorce decree. Specifically, we must decide whether, under Connecticut law, alimony payments are presumed to cease upon the death of the payor spouse and are thus, in the absence of any express...

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