James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• the source of an otherwise deductible payment will not affect its deductibility when proceeds from a property division in a divorce are used to pay alimony
• the source of an otherwise deductible payment will not affect its deductibility when proceeds from a property division in a divorce are used to pay alimony
• taxpayer's periodic payments to ex-wife were deductible under section 215(a) on the ground that they were in satisfaction of an obligation to support, notwithstanding the fact that there was no legal obligation to pay permanent alimony under Texas law

Source: CourtListener parenthetical corpus (CC0).