Whitaker v. Commissioner
United States Board of Tax Appeals
Income of a trust set up by a husband during the pendency of a divorce proceeding, to settle claims of the wife for alimony, suit money, etc., and accepted by her in lieu of alimony, held, taxable to the husband, notwithstanding the contemporaneous divorce decree is silent as to alimony.
1Opinion of the Court
ALBERT C. WHITAKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Whitaker v. Commissioner
Docket No. 73991.
United States Board of Tax Appeals
33 B.T.A. 865; 1935 BTA LEXIS 699;
December 31, 1935, Promulgated
Income of a trust set up by a husband during the pendency of a divorce proceeding, to settle claims of the wife for alimony, suit money, etc., and accepted by her in lieu of alimony, held, taxable to the husband, notwithstanding the contemporaneous divorce decree is silent as to alimony.
W. M. Smith, Esq., for the petitioner.
Samuel L. Young, Esq., for the respondent.
STERNHAGEN
The…
2Cases cited12 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Wetmore v. MarkoeSupreme Court of the United States · 1904
- Audubon v. ShufeldtSupreme Court of the United States · 1901
- Dunbar v. DunbarSupreme Court of the United States · 1903
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