Estate of Fabrikant v. Commissioner
United States Tax Court
Continuation of support payments to divorced wife originally specified in separation agreement, held, on facts, not gifts within the meaning of the gift tax statute. I.R.C. 1939, ch. 4.
1Opinion of the Court
OPINION.
Opper, Judge:
We have held on several occasions that payments by a husband in discharge of his obligation to support his divorced wife are not gifts under the gift tax statute. Herbert Jones, 1 T.C. 1207 (1943) : Edmund C. Converse, 5 T.C. 1014 (1945), affd. 163 F. 2d 131 (C.A. 2, 1947); Clarence B. Mitchell, 6 T.C. 159 (1946). Respondent’s contention here is that these cases are inapplicable because for the years in question there was neither a formal agreement nor a court decree requiring the payments which were actually made, and that hence they were gifts. The facts are unusual,…
2Cases cited12 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. FitchSupreme Court of the United States · 1940
- Helvering v. LeonardSupreme Court of the United States · 1940
- Jones v. CommissionerUnited States Tax Court · 1943
- Haas v. HaasNew York Court of Appeals · 1948
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of Rubin v. CommissionerUnited States Tax Court · 1972
- Joss v. CommissionerUnited States Tax Court · 1971
- Estate of Ellman v. CommissionerUnited States Tax Court · 1972
- Estate of Graegin v. CommissionerUnited States Tax Court · 1988
- Burford v. CommissionerUnited States Tax Court · 1985
4 more not listed; retrieve them via the Exa API.