Wolman v. Commissioner
United States Tax Court
Held: Obligation of petitioner to provide support for his estranged wife pursuant to decree of the Family Court of the State of New York was extinguished by a judgment of absolute divorce granted to the petitioner by the Supreme Court of New York on the grounds of wife's misconduct. Payments made subsequent to the divorce decree are not deductible by petitioner. Jeanne S. Knobler, 59 T.C. 261 (1972), distinguished.
1Opinion of the Court
Quealy, Judge:
The respondent determined deficiencies in Federal income tax returns of the petitioner for the taxable years 1968, 1969, and 1970, in the amounts of $2,051.14, $2,144.30, and $3,876.51, respectively. The sole issue for our decision is whether certain payments made by the petitioner constituted alimony deductible by him pursuant to section 215.1
FINDINGS OF FACT
Some of the facts have been stipulated. Such facts and the exhibits attached thereto are incorporated herein by this reference.
Petitioner, a resident of New York, N.Y., when he filed his petition in this case, filed…
2Cases cited13 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Korman v. CommissionerUnited States Tax Court · 1961
- Commissioner of Internal Revenue v. Sara N. Gotthelf, Theodore J. Gotthelf and Toby Gotthelf v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Gotthelf v. CommissionerUnited States Tax Court · 1967
- Emmons v. CommissionerUnited States Tax Court · 1961
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3Cited by2 opinions
- Karelas v. CommissionerUnited States Tax Court · 1991
- Wolman v. CommissionerUnited States Tax Court · 1975