Fixler v. Commissioner
United States Tax Court
Deductions -- Alimony -- Secs. 22(k) and 23(u), I. R. C. 1939. -- Prior to divorce in 1940 petitioner and his then wife entered into an enforceable oral agreement providing for support payments of $ 50 per week to the wife. The obligation to make the payments survived the divorce. In 1945 the parties reduced the agreement to writing in view of the husband's remarriage.
Read the full summary
Deductions -- Alimony -- Secs. 22(k) and 23(u), I. R. C. 1939. -- Prior to divorce in 1940 petitioner and his then wife entered into an enforceable oral agreement providing for support payments of $ 50 per week to the wife. The obligation to make the payments survived the divorce. In 1945 the parties reduced the agreement to writing in view of the husband's remarriage. Held, the written agreement was "incident" to divorce and payments made by the husband thereunder in the years 1949, 1950, 1951, and 1952 were properly deductible.
1Dissent
HaRROn, /.,
dissenting: In order to have a deduction under section 23 (u) for periodic payments to a divorced wife, the periodic payments must meet all of the conditions prescribed in section 22 (k). One of the conditions prescribed in section 22 (k) is that the payments made by the former husband must be in discharge of a legal obligation which is incurred by the husband, because of the marital or family relationship, under a written instrument incident to the divorce. In these proceedings, the periodic payments which are involved were made during the years 1949-1952, after a divorce was…
2Cases cited17 opinions
- Audubon v. ShufeldtSupreme Court of the United States · 1901
- Kelley v. KelleyIllinois Supreme Court · 1925
- Storey v. StoreyIllinois Supreme Court · 1888
- Herrick v. HerrickIllinois Supreme Court · 1925
- Hogg v. CommissionerUnited States Tax Court · 1949
12 more not listed; retrieve them via the Exa API.