§2151

3 cases·1 followed·2 cited—33% support

Statute Text — 26 U.S.C. §2151

Statute text not available for this section.

3 Citing Cases

FOLLOWED Gregory H. Haubrich, Petitioner T.C. Memo. 2008-299 · 2008

The issues for decision are SERVED Dec 30 2008 - 2 - whether petitioner is entitled to a deduction for alimony paid during 2004 pursuant to section 2151 and if so, the amount .

Cheryl J. Miller, Petitioner 114 T.C. No. 13 · 2000

1999-273, we decided that "unallocated child support and maintenance" payments made pursuant to a Colorado State court decree were not deductible by the payor spouse under section 2151 or includable in the income of the payee spouse under section 71.

Reinhardt v. Commissioner 75 T.C. 47 · 1980