Norton v. Commissioner
United States Tax Court
Pending a divorce proceeding brought by the petitioner, but in which his wife cross-petitioned for divorce, they agreed in writing that the petitioner should pay his wife $ 200 a month as alimony until her death or remarriage, and that "in addition to said monthly or periodic alimony" he should pay her forthwith $ 5,000 "additional alimony." The $ 5,000 was paid the next day after divorce decree.
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Pending a divorce proceeding brought by the petitioner, but in which his wife cross-petitioned for divorce, they agreed in writing that the petitioner should pay his wife $ 200 a month as alimony until her death or remarriage, and that "in addition to said monthly or periodic alimony" he should pay her forthwith $ 5,000 "additional alimony." The $ 5,000 was paid the next day after divorce decree. The court decreed the $ 200 a month alimony but said nothing as to the $ 5,000. The agreement, though referred to as filed, was not made a part of the decree. Held, the $ 5,000 was not a periodic…
1Opinion of the Court
OPINION.
Disney, Judge:
The petitioner does not urge error as to the $300 temporary alimony paid prior to the divorce but contends that the $5,000 was deductible as a periodic payment under section 22 (k) of the Internal Revenue Code. Section 23 (u) provides that in the case of a husband described in section 22 (k) amounts includible under section 22 (k) in the gross income of the wife are deductions allowable to him; while section 22 (k) provides, in pertinent part, that if the wife is divorced “periodic payments (whether or not made at regular intervals) received subsequent to such a decree…
2Cases cited3 opinions
- Carmichael v. CommissionerUnited States Tax Court · 1950
- Le Mond v. CommissionerUnited States Tax Court · 1949
- Loverin v. CommissionerUnited States Tax Court · 1948
3Cited by54 opinions
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Bartsch v. CommissionerUnited States Tax Court · 1952
- Haag v. CommissionerUnited States Tax Court · 1951
- Schwab v. CommissionerUnited States Tax Court · 1969
- Commissioner of Internal Revenue v. James C. Senter and Susan B. Senter, Anthony Foster McKissick v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
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