Patricia P. Kean v. Commissioner of Internal Revenue, Robert W. Kean, III v. Commissioner 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.

• interpreting New Jersey law and quoting I.R.S. Notice 87-9 , 1987-1 C.B. 422 (\The termination of liability need * * * not be expressly stated in the instrument [if] * * * the termination would occur by operation of State law.\)
• “Where support payments are unallocated, as in this case, the entire amount is attributable to the payee spouse’s income.”
• declining to delve into the “intricacies” of state family law
• declining to delve into the “intricacies” of state family law

Source: CourtListener parenthetical corpus (CC0).