Kern v. Commissioner
United States Tax Court
The petitioner received periodic payments from her former husband pursuant to a written agreement incident to their divorce. The payments were made for the petitioner's support while she was pursuing further education. Held, such payments are in discharge of a legal obligation incurred by the husband because of the marital relationship and are taxable to the petitioner.
1Opinion of the Court
Simpson, Judge:
Tbe respondent determined a deficiency of $805.84 in tbe petitioner’s 1966 Federal income tax. The issue for decision is whether the petitioner is required to include in taxable income certain payments which she received for her support while she was securing additional education and which were paid to her by her former husband pursuant to an agreement incident to their divorce.
FINDINGS OF FACT
Some of the facts were stipulated, and those facts are so found.
The petitioner, Ruth E. Kern, maintained her residence in El Paso, Tex., at the time the petition was filed in this case.…
2Cases cited7 opinions
- Hogg v. CommissionerUnited States Tax Court · 1949
- James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Newbury v. CommissionerUnited States Tax Court · 1966
- Hoffman v. CommissionerUnited States Tax Court · 1970
- Joslyn v. CommissionerUnited States Tax Court · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Thomas G. Strealdorf and June G. Strealdorf v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Hayutin v. CommissionerUnited States Tax Court · 1972
- Henry v. CommissionerUnited States Tax Court · 1982
- Kern v. CommissionerUnited States Tax Court · 1970
- Prater v. CommissionerUnited States Tax Court · 1993
4 more not listed; retrieve them via the Exa API.