Mr. Justice Clark delivered the opinion of the Court. The sole question presented by this suit, in which the Government seeks to recover personal income tax deficiencies, involves the validity of respondent’s deductions *300 from his gross income for the taxable years 1951 and 1952 of the whole of his periodic payments during those years to his divorced…
Read the full opinion (source) ↗
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.