Fidler v. Commissioner
United States Tax Court
1. An agreement entered into by petitioner (a radio commentator) and his wife on February 4, 1944, provided that he should pay her $ 500 per month until September 1948, and that, in addition thereto, he should pay her $ 16,200 in installments of $ 300 per month over the same period, the latter payments to be reduced if his radio income was reduced and to be waived for any months in which he had no radio income.
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1. An agreement entered into by petitioner (a radio commentator) and his wife on February 4, 1944, provided that he should pay her $ 500 per month until September 1948, and that, in addition thereto, he should pay her $ 16,200 in installments of $ 300 per month over the same period, the latter payments to be reduced if his radio income was reduced and to be waived for any months in which he had no radio income. The agreement was adopted and became a part of a divorce decree, which provided that he should pay to his divorced wife "in accordance with the terms of said Settlement Agreement the…
1Opinion of the Court
OPINION.
Raum, Judge:
1. Petitioner seeks to deduct the payments of $800 a month made by him to his divorced wife, Ruth Fidler, in accordance with the divorce decree and the agreement between them adopted as part of the decree. Section 23 (u) of the Internal Revenue Code1 allows a divorced husband to deduct payments made by him to his divorced wife which are includible in her gross income under section 22 (k).2 The issue herein is whether the payments in controversy were “installment payments discharging a part of an obligation the principal sum of which is, in terms of money or property,…
2Cases cited9 opinions
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Steinel v. CommissionerUnited States Tax Court · 1948
- Fleming v. CommissionerUnited States Tax Court · 1950
- Estate of Orsatti v. CommissionerUnited States Tax Court · 1949
- Casey v. CommissionerUnited States Tax Court · 1949
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Isfalt v. CommissionerUnited States Tax Court · 1955
- Fidler v. CommissionerUnited States Tax Court · 1953
- Isfalt v. CommissionerUnited States Tax Court · 1955