Study Aids
Case Briefs Overview
Casebooks
Case Briefs
B

Balding v. Commissioner

98 T.C. 368 (1992)

From our private database of 46,500+ case briefs, written and edited by humans—never with AI.

Balding v. Commissioner

United States Tax Court
98 T.C. 368 (1992)

Facts

Hazel Balding (plaintiff) married Joe Balding in 1962, shortly after Joe entered the military. The Baldings divorced in 1981, soon after Joe retired from the military. The divorce court initially ruled that Joe’s military retirement pay was his sole and separate property, but in 1984 Hazel asked the divorce court to award her a share of the military retirement pay following changes to state community-property law. The Baldings reached a settlement under which Joe agreed to pay Hazel $15,000 in 1986, $14,000 in 1987, and $13,000 in 1988, and Hazel relinquished any claim to the military retirement pay. Hazel did not include the settlement payments as income on her tax returns. The commissioner of internal revenue (defendant) held that the settlement payments should have been included and assessed deficiencies as a result. Hazel sought review in the tax court.

Rule of Law

Issue

Holding and Reasoning (Halpern, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 832,000 law students since 2011. Some law schools even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 832,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 46,500 briefs, keyed to 994 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 832,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 46,500 briefs - keyed to 994 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership

Casebooks

Federal Income Tax

Key Terms