Johnson v. Commissioner
United States Tax Court
Petitioner and her former husband entered into a separation agreement providing for monthly payments to petitioner, but the agreement was not prompted by plans for an eventual divorce of the parties. Therefore, although the petitioner's husband, 2 years later, secured a divorce and remarried, the separation agreement was not incident to the divorce.
1Opinion of the Court
Frances Hamer Johnson, Petitioner, v. Commissioner of Internal Revenue, Respondent
Johnson v. Commissioner
Docket Nos. 33275, 37495
United States Tax Court
21 T.C. 371; 1953 U.S. Tax Ct. LEXIS 13;
December 16, 1953, Promulgated
Decision will be entered for the petitioner.
Petitioner and her former husband entered into a separation agreement providing for monthly payments to petitioner, but the agreement was not prompted by plans for an eventual divorce of the parties. Therefore, although the petitioner's husband, 2 years later, secured a divorce and remarried, the separation agreement was not…
2Cases cited5 opinions
- Estate of Reid v. CommissionerUnited States Tax Court · 1950
- Izrastzoff v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. ToppingCourt of Appeals for the Second Circuit · 1952
- Campbell v. CommissionerUnited States Tax Court · 1950
- Johnson v. CommissionerUnited States Tax Court · 1948
- Johnson v. CommissionerUnited States Tax Court · 1953