Jarboe v. Commissioner
United States Tax Court
Payments made to decedent's divorced wife during the calendar years 1957, 1958, and 1959 pursuant to a journal entry entered by the Common Pleas Court of Summit County, Ohio, on or about July 10, 1951, adopting the terms of an agreement made and concluded by and between John M. Jarboe (now deceased) and his then divorced wife Elizabeth K. Jarboe on June 3, 1951, calling for payments to be made to Elizabeth in the sum of $ 16,092, $ 3,672 to be paid in cash upon the execution…
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Payments made to decedent's divorced wife during the calendar years 1957, 1958, and 1959 pursuant to a journal entry entered by the Common Pleas Court of Summit County, Ohio, on or about July 10, 1951, adopting the terms of an agreement made and concluded by and between John M. Jarboe (now deceased) and his then divorced wife Elizabeth K. Jarboe on June 3, 1951, calling for payments to be made to Elizabeth in the sum of $ 16,092, $ 3,672 to be paid in cash upon the execution of the agreement and the execution of a promissory note of $ 12,420 executed by John and his new wife, payable in…
1Opinion of the Court
OPINION.
Ajkttndell, Judge:
Respondent determined deficiencies in income tax in these consolidated proceedings as follows:
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The issue presented herein is the deductibility under section 215, I.R.C. 1954, as alimony of payments made to decedent’s divorced wife during decedent’s lifetime of $1,380 and $1,035 in 1957 and 1958, respectively, and a payment made to decedent’s divorced wife by decedent’s estate of $2,584 in 1959. Other issues raised in Docket No. 92824 have been conceded.
The facts were stipulated and are so found.
Joint individual income tax returns were filed by John M.…
2Cases cited4 opinions
- John W., Jr. And Gloria Furrow v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1961
- Ashcraft v. CommissionerUnited States Tax Court · 1957
- Alan E. Ashcraft, Jr. And Jean J. Ashcraft v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- Laurence J. Ellert, A.K.A. L. J. Ellert v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
3Cited by10 opinions
- Davis v. CommissionerUnited States Tax Court · 1964
- In Re Estate of RicciSupreme Judicial Court of Maine · 2003
- Young v. CommissionerUnited States Tax Court · 1972
- Arnall v. CommissionerUnited States Tax Court · 1983
- Burkle v. CommissionerUnited States Tax Court · 1986
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