Prater v. Commissioner
United States Tax Court
JP and RP were divorced in 1983. JP received temporary support of $ 2,000 per month until the divorce decree was filed. The divorce decree ordered RP to pay to JP 33 percent of the net proceeds of an oil and gas lease for 121 months. RP claims the payments were for JP's "support and maintenance". JP claims the payments were made as part of a division of property.
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JP and RP were divorced in 1983. JP received temporary support of $ 2,000 per month until the divorce decree was filed. The divorce decree ordered RP to pay to JP 33 percent of the net proceeds of an oil and gas lease for 121 months. RP claims the payments were for JP's "support and maintenance". JP claims the payments were made as part of a division of property. R is a stakeholder, but agrees with JP. 1. Held: JP's 1984, 1985, and 1986 receipts from RP in the amount of $ 24,000 per year are for support; JP must include them in her income. Sec. 71, I.R.C. 1954. 2. Held, further: JP's 1984,…
1Opinion of the Court
JOAN E. PRATER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RONALD R. PRATER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Prater v. Commissioner
Docket Nos. 22489-89, 10956-90
United States Tax Court
T.C. Memo 1993-380; 1993 Tax Ct. Memo LEXIS 385; 66 T.C.M. (CCH) 471;
August 24, 1993, Filed
Decision will be entered under Rule 155.
JP and RP were divorced in 1983. JP received temporary support of $ 2,000 per month until the divorce decree was filed. The divorce decree ordered RP to pay to JP 33 percent of the net proceeds of an oil and gas lease for 121 months. RP…
2Cases cited26 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Farrey v. SanderfootSupreme Court of the United States · 1991
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Ward v. CommissionerUnited States Tax Court · 1986
- Beard v. CommissionerUnited States Tax Court · 1981
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