§517

6 cases·6 cited

Statute Text — 26 U.S.C. §517

Statute text not available for this section.

6 Citing Cases

Esther P. Crabtree, Petitioner · 2015

In deciding whether unallocated payments ofthis sort constitute "ali'mony" under section 71(b)(1)(D), we have reached different conclusions depending on the law ofthe particular State. Compare Berry v. Commissioner, T.C. Memo. 2005-91 (ruling that unallocated support payments constituted "alimony" because they terminated upon death ofp

Carson v. Commissioner 71 T.C. 252 · 1978

Estate of Matthews v. Commissioner 3 T.C. 525 · 1944

Myer v. Commissioner 2 T.C. 291 · 1943

Bolton v. Commissioner 1 T.C. 717 · 1943

Windsor v. United States 699 F.3d 169 · Cir.