Richard E. Hoover 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.

• finding that payments were not subject to a termination condition based in part on the fact that the payee spouse received a lien on shares of stock to secure payments specified in the divorce decree
• \The mere use of the word 'alimony' does not affect the tax consequences of payments.\
• “The mere use of the word ‘alimony does not affect the tax consequences of payments.”
• “The requirement, that the obligation to make payments terminate immediately upon the death of the recipient is central to Congress’s intended distinction between support and property settlements.”

Source: CourtListener parenthetical corpus (CC0).