1. Home
  2. Browse Decisions
  3. T.C.
  4. 50 T.C.
  5. 50 T.C. 865 (1968)
 

BROWN v. COMMISSIONER

Docket No. 1719-67.

50 T.C. 865 (1968)

MARTHA K. BROWN AND JAMES W. BROWN, JR., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 16, 1968.

Attorney(s) appearing for the Case

James W. Brown, Jr., for the petitioners.

E.M. Paturis, for the respondent.

FORRESTER, Judge:

Respondent has determined a deficiency in the petitioners' income tax for the year 1964 in the amount of $353.30. The only issue is whether $2,080 paid to Martha K. Brown (hereinafter sometimes referred to as Martha) in 1964 by James John Neate, her former husband (hereinafter sometimes referred to as Neate), was received by her in discharge of a legal obligation imposed on James John Neate within the meaning of section 71(a), I.R.C. 1954...

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