Hyde v. Commissioner
United States Board of Tax Appeals
Pursuant to an agreement between the petitioner and his wife dated October 29, 1918, the wife was to bring an action for divorce before the Tribunal of the Seine against the petitioner, based "on grounds of desertion only."
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Pursuant to an agreement between the petitioner and his wife dated October 29, 1918, the wife was to bring an action for divorce before the Tribunal of the Seine against the petitioner, based "on grounds of desertion only." Petitioner agreed with his wife that if such a divorce should be obtained and she would waive all claims against him for alimony, dower, support, and maintenance, he would cause a trust to be created in her favor, which would insure to her an income of $30,000 per year during her life. The divorce was obtained and on August 2, 1919, the petitioner created a trust from…
1Opinion of the Court
JAMES H. HYDE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Hyde v. Commissioner
Docket Nos. 65495, 69952.
United States Board of Tax Appeals
31 B.T.A. 256; 1934 BTA LEXIS 1131;
October 3, 1934, Promulgated
Pursuant to an agreement between the petitioner and his wife dated October 29, 1918, the wife was to bring an action for divorce before the Tribunal of the Seine against the petitioner, based "on grounds of desertion only." Petitioner agreed with his wife that if such a divorce should be obtained and she would waive all claims against him for alimony, dower, support, and…
2Cases cited20 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Heiner v. DonnanSupreme Court of the United States · 1932
- Burnet v. WellsSupreme Court of the United States · 1933
- Milliken v. United StatesSupreme Court of the United States · 1931
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