Henry v. Commissioner
United States Tax Court
Petitioner, pursuant to a divorce decree, made payments totaling $ 5,200 in each of the years 1976 and 1977 to his former wife. The decree provided that such payments were "for the benefit of" petitioner's children.
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Petitioner, pursuant to a divorce decree, made payments totaling $ 5,200 in each of the years 1976 and 1977 to his former wife. The decree provided that such payments were "for the benefit of" petitioner's children. Held, because petitioner's former wife was legally required to spend the funds for her children's benefit, acting essentially as a conduit, receiving only the incidental benefit that might necessarily flow from certain types of expenditures (heat, etc.), she did not receive sufficient economic benefit to label said payments as alimony within the meaning of sec. 71, I.R.C. 1954,…
1Opinion of the Court
Sterrett, Judge:
Respondent, in his statutory notice of deficiency dated July 18, 1979, determined deficiencies in petitioner’s Federal income taxes for the calendar years 1976 and 1977 in the amounts of $1,605 and $1,430, respectively. After concessions, the sole issue for decision is whether amounts paid by petitioner Grady W. Henry to his former wife during the years in issue constitute alimony deductible by him under section 215,1.R.C. 1954.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of facts together with the exhibits attached thereto are…
2Cases cited10 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Wright v. CommissionerUnited States Tax Court · 1974
- Lehman v. CommissionerUnited States Tax Court · 1951
- Leon Mandel and Carolina Panerai Mandel v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Emmons v. CommissionerUnited States Tax Court · 1961
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3Cited by4 opinions
- Mass v. CommissionerUnited States Tax Court · 1983
- Henry v. CommissionerUnited States Tax Court · 1981
- Mass v. CommissionerUnited States Tax Court · 1983
- Stevens v. CommissionerUnited States Tax Court · 1982