Snyder v. Commissioner
United States Tax Court
1. Payments made by Harold to his former wife, Donna, for the support of their two minor children, pursuant to the terms of a settlement agreement incorporated in the divorce decree, are not deductible by petitioners as periodic payments of alimony. 2. Payments made by Harold on a mortgage on a residence conveyed to Donna, pursuant to the terms of the separation agreement, are not deductible by petitioners as alimony. 3. Insurance premiums paid by Harold on a life insurance…
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1. Payments made by Harold to his former wife, Donna, for the support of their two minor children, pursuant to the terms of a settlement agreement incorporated in the divorce decree, are not deductible by petitioners as periodic payments of alimony. 2. Payments made by Harold on a mortgage on a residence conveyed to Donna, pursuant to the terms of the separation agreement, are not deductible by petitioners as alimony. 3. Insurance premiums paid by Harold on a life insurance policy on his life in which Donna was to be named primary beneficiary until her death or remarriage, pursuant to the…
1Opinion of the Court
Harold I. Snyder and Marilynn M. Snyder v. Commissioner.
Snyder v. Commissioner
Docket No. 1928-64.
United States Tax Court
T.C. Memo 1966-259; 1966 Tax Ct. Memo LEXIS 25; 25 T.C.M. (CCH) 1326; T.C.M. (RIA) 66259;
November 29, 1966
1. Payments made by Harold to his former wife, Donna, for the support of their two minor children, pursuant to the terms of a settlement agreement incorporated in the divorce decree, are not deductible by petitioners as periodic payments of alimony.
2. Payments made by Harold on a mortgage on a residence conveyed to Donna, pursuant to the terms of the separation…
2Cases cited10 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. LesterSupreme Court of the United States · 1961
- American Properties, Inc. v. CommissionerUnited States Tax Court · 1957
- Thacher v. LoweDistrict Court, S.D. New York · 1922
- Anna J. McDowell v. Abraham A. Ribicoff, Secretary of Health, Welfare and EducationCourt of Appeals for the Third Circuit · 1961
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Patterson v. United StatesUnited States Court of Claims · 1972
- Monfore v. United StatesUnited States Court of Claims · 1977