Fidler v. Commissioner
United States Tax Court
1. An agreement entered into by petitioner (a radio commentator) and his wife on February 4, 1944, provided that he should pay her $ 500 per month until September 1948, and that, in addition thereto, he should pay her $ 16,200 in installments of $ 300 per month over the same period, the latter payments to be reduced if his radio income was reduced and to be waived for any months in which he had no radio income.
Read the full summary
1. An agreement entered into by petitioner (a radio commentator) and his wife on February 4, 1944, provided that he should pay her $ 500 per month until September 1948, and that, in addition thereto, he should pay her $ 16,200 in installments of $ 300 per month over the same period, the latter payments to be reduced if his radio income was reduced and to be waived for any months in which he had no radio income. The agreement was adopted and became a part of a divorce decree, which provided that he should pay to his divorced wife "in accordance with the terms of said Settlement Agreement the…
1Opinion of the Court
James M. Fidler, Petitioner, v. Commissioner of Internal Revenue, Respondent
Fidler v. Commissioner
Docket No. 27910
United States Tax Court
1953 U.S. Tax Ct. LEXIS 60; 20 T.C. 1081;
September 25, 1953, Promulgated
Decision will be entered for the respondent.
1. An agreement entered into by petitioner (a radio commentator) and his wife on February 4, 1944, provided that he should pay her $ 500 per month until September 1948, and that, in addition thereto, he should pay her $ 16,200 in installments of $ 300 per month over the same period, the latter payments to be reduced if his radio income was…
2Cases cited10 opinions
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Steinel v. CommissionerUnited States Tax Court · 1948
- Fleming v. CommissionerUnited States Tax Court · 1950
- Estate of Orsatti v. CommissionerUnited States Tax Court · 1949
- Casey v. CommissionerUnited States Tax Court · 1949
5 more not listed; retrieve them via the Exa API.