Turkoglu v. Commissioner
United States Tax Court
Payments were made to petitioner by her former husband under a support order by a State court. The order was subsequently amended to apportion the payments between petitioner and the child. Held, the payments were fixed by the original order and are includible in their entirety in petitioner's income for the year in question under section 71 of the Internal Revenue Code of 1954.
1Opinion of the Court
Mulroney, Judge:
The respondent determined a deficiency of $183.51 in petitioner’s income tax for the year 1957. The issue for decision is whether any part of $819 of support payments received by petitioner in 1957 from her husband was a sum fixed by a court order as a sum payable for the support of their minor child within the meaning of section 71 (b) of the Internal Revenue Code of 1954.1
FINDINGS OF FACT.
Some of the facts have been stipulated and they are found accordingly.
Petitioner, Dorothy Turkoglu, is an individual residing in Glen-olden, Pennsylvania. She filed her individual income…
2Cases cited20 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- In Re WightSupreme Court of the United States · 1890
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Gagnon v. United StatesSupreme Court of the United States · 1904
- Daine v. CommissionerUnited States Tax Court · 1947
15 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Beard v. CommissionerUnited States Tax Court · 1981
- Gordon v. CommissionerUnited States Tax Court · 1978
- Johnson v. CommissionerUnited States Tax Court · 1966
- Newman v. CommissionerUnited States Tax Court · 1977
- Graham v. CommissionerUnited States Tax Court · 1982
20 more not listed; retrieve them via the Exa API.