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Pearce Vs. Commissioner
Cites for this judgment
- US Supreme Court
- Mar 09, 1942
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U.S. 543 (1942) U.S. Supreme Court Pearce v. CommissionerSearch
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U.S. 543 (1942) Pearce v. CommissionerSearch
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the petition for certiorari, 314 U.S. 593, because of the manner in which that court applied the rule of Helvering v. FitchSearch
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U. S. 149 , and Helvering v. LeonardSearch
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the burden to show error rested on petitioner. Welch v. HelveringSearch
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to a continuing obligation of her former husband to provide for her support, so as to make the rule of Douglas v. WillcutsSearch
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law, but also where his undertaking or local law makes that question doubtful or uncertain. Those cases, like Douglas v. WillcutsSearch
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Brief any citation in this list with AI Studio
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clear and convincing proof that the payments were not made pursuant to any such continuing obligation. Helvering v. FullerSearch
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to proceed against one, rather than the other, where, for example, local law was uncertain. But the rule of Douglas v. WillcutsSearch
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Martin v. MartinSearch
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S.W.2d 789, 791, 792. It has been broadly stated in Phillips v. PhillipsSearch
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Pape v. PapeSearch
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Boyd v. BoydSearch
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Clark v. ClarkSearch
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Berg v. BergSearch
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Keton v. ClarkSearch
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of the estate as apparently to impose on the husband a personal obligation to make stated payments to his wife. Wiley v. WileySearch
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parties to community property may not preclude a subsequent suit by the wife to establish her rights in it. See Gray v. ThomasSearch
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And the decree may Page 315 U. S. 549 be corrected to conform to the intention of the parties. Keller v. KellerSearch
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wife an interest in property not covered by the earlier decree, has been denied in absence of fraud or mistake. Cannon v. CannonSearch
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but approval of the result or lack of jurisdiction. Vernon's Ann.Civ.St. Art. 1728. And see Republic Ins. Co. v. HighlandSearch
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thereto, to impose on petitioner's husband a personal obligation as was apparently done by the divorce decree in Wiley v. WileySearch
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supra. See 6 Tex.L.Rev. 344, discussing Helm v. HelmSearch
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U.S. at 309 U. S. 156 . And, in speaking of the alimony trust involved in Douglas v. WillcutsSearch
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under the rule of Helvering v. CliffordSearch
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then the power of the court to add to the husband's personal obligations may be especially significant. See Helvering v. LeonardSearch
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a particular case on one side of the line, rather than the other. But, as stated by Mr. Justice Holmes in Irwin v. GavitSearch
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Harrison v. SchaffnerSearch
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is not aided by those cases which enforce agreements of the husband to make periodic payments to the wife. See Johnson v. JohnsonSearch
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Paul, Five Years with Douglas v. WillcutsSearch
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Harv.L.Rev. 1, 17, note 44. We noted in Helvering v. FullerSearch
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We do not think that it would be proper to extend the rule of Douglas v. WillcutsSearch
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he is taxable on a part of the payments received by the wife does not necessarily make him taxable on all. Helvering v. PageSearch
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U. S. 554 Fuller, supra, p. 310 U. S. 73 . Hence, the statement in Helvering v. FitchSearch
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a week. If the rule of Douglas v. WillcutsSearch
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made, the husband would have sustained his burden in case the Commissioner had proceeded against him. Cf. Mitchell v. CommissionerSearch
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B.T.A. 1336. Clearly then, the wife may not escape. Such cases as Helvering v. HorstSearch
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U. S. 112 , Helvering v. EubankSearch
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U. S. 122 , and Harrison v. SchaffnerSearch
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of the federal income tax law. Harrison v. SchaffnerSearch
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annuity on the income received, however his interest in the fund which produces the income may be described. Cf. Irwin v. GavitSearch
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U. S. 112 , 311 U. S. 119 , and see Harrison v. SchaffnerSearch
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