Van Oss v. Commissioner
United States Tax Court
Held: The total of the amounts paid by petitioner Salzberg to his divorced wife, petitioner Van Oss, pursuant to a divorce settlement agreement, was alimony taxable to Van Oss and deductible by Salzberg. The settlement agreement did not specifically designate or "fix" any portion of such payments as child support within the meaning of section 71(b), I.R.C. 1954. Commissioner v. Lester, 366 U.S. 299 (1961), controls.
1Opinion of the Court
Katrina Van Oss v. Commissioner. Murray M. Salzberg v. Commissioner.
Van Oss v. Commissioner
Docket Nos. 3945-63, 2880-64.
United States Tax Court
T.C. Memo 1966-72; 1966 Tax Ct. Memo LEXIS 209; 25 T.C.M. (CCH) 403; T.C.M. (RIA) 66072;
April 7, 1966
Held: The total of the amounts paid by petitioner Salzberg to his divorced wife, petitioner Van Oss, pursuant to a divorce settlement agreement, was alimony taxable to Van Oss and deductible by Salzberg. The settlement agreement did not specifically designate or "fix" any portion of such payments as child support within the meaning of section 71(b),…
2Cases cited3 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Emmons v. CommissionerUnited States Tax Court · 1961
- Burr S. Cameron v. United StatesCourt of Appeals for the Fifth Circuit · 1963
3Cited by2 opinions
- Herbert L. Sperling and Janice Sperling v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- Herbert L. Sperling and Janice Sperling v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984