Cattier v. Commissioner
United States Tax Court
Pursuant to an agreement incident to a decree of divorce, petitioner-husband agreed, among other things, to make monthly payments to his divorced wife for her support and maintenance. These payments were to be in proportion to his earnings and were to continue as long as the divorced wife lived or until she remarried. The agreement contained another provision which required petitioner-husband to pay his divorced wife $ 6,000 in quarterly installments upon her remarriage.
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Pursuant to an agreement incident to a decree of divorce, petitioner-husband agreed, among other things, to make monthly payments to his divorced wife for her support and maintenance. These payments were to be in proportion to his earnings and were to continue as long as the divorced wife lived or until she remarried. The agreement contained another provision which required petitioner-husband to pay his divorced wife $ 6,000 in quarterly installments upon her remarriage. Held, pursuant to sections 23 (u) and 22 (k) of the Internal Revenue Code the $ 6,000 payment is not deductible by…
1Opinion of the Court
OPINION.
Hill, Judge:
The petition contains allegations that the respondent erred (1) in disallowing the deduction claimed by petitioner for legal expenses in the amount of $1,075, and (2) in disallowing any deduction for the payment of an amount of $6,000 made by the petitioner in 1945 to his divorced wife. Petitioner introduced no evidence, and made no argument on brief, with respect to the disallowance of the deduction for legal expenses, and counsel for petitioner informed the Court at the hearing that petitioner conceded this issue. Accordingly, we hold that the respondent did not err in…
2Cases cited2 opinions
- Norton v. CommissionerUnited States Tax Court · 1951
- Haag v. CommissionerUnited States Tax Court · 1951
3Cited by14 opinions
- Commissioner of Internal Revenue v. James C. Senter and Susan B. Senter, Anthony Foster McKissick v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- Senter v. CommissionerUnited States Tax Court · 1956
- Hunt v. CommissionerUnited States Tax Court · 1954
- Hardy v. CommissionerUnited States Tax Court · 1973
- Johnson v. CommissionerUnited States Tax Court · 1971
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