Gilbert v. Commissioner
United States Tax Court
Held, the court order involved herein fails to designate specifically an amount for child support as required by Commissioner v. Lester [61-1 USTC 9463], 366 U.S. 299 (1961); consequently, the payments received by petitioner from her husband pursuant to such order do not qualify as child support, but instead are includable in her gross income as periodic payments received under a decree for support within the meaning of section 71(a)(3), I.R.C. 1954.
1Opinion of the Court
Ida Mae Gilbert v. Commissioner.
Gilbert v. Commissioner
Docket No. 2476-67.
United States Tax Court
T.C. Memo 1969-101; 1969 Tax Ct. Memo LEXIS 194; 28 T.C.M. (CCH) 547; T.C.M. (RIA) 69101;
May 19, 1969, Filed
Held, the court order involved herein fails to designate specifically an amount for child support as required by Commissioner v. Lester [61-1 USTC 9463], 366 U.S. 299 (1961); consequently, the payments received by petitioner from her husband pursuant to such order do not qualify as child support, but instead are includable in her gross income as periodic payments received under a decree for…
2Cases cited6 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Johnson v. CommissionerUnited States Tax Court · 1966
- Grummer v. CommissionerUnited States Tax Court · 1966
- Gotthelf v. CommissionerUnited States Tax Court · 1967
- Wilson v. CommissionerUnited States Tax Court · 1967
1 more not listed; retrieve them via the Exa API.