Lerner v. Commissioner
United States Tax Court
Petitioner and his wife separated in 1934. At that time there was no discussion of the possibility of a divorce. His wife instituted negotiations in 1935 with reference to a separation agreement providing for her support. During the negotiations culminating in the separation agreement no discussion was had between petitioner and his wife nor between their counsel with reference to the procurement of a divorce.
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Petitioner and his wife separated in 1934. At that time there was no discussion of the possibility of a divorce. His wife instituted negotiations in 1935 with reference to a separation agreement providing for her support. During the negotiations culminating in the separation agreement no discussion was had between petitioner and his wife nor between their counsel with reference to the procurement of a divorce. A separation agreement was duly executed on October 20, 1936, providing for payments of $ 30,000 a year for the wife's support. On November 20, 1937, the wife procured a divorce. The…
1Opinion of the Court
OPINION.
Black. Judge:
The petitioner contends that he is entitled, under section 23 (u) 1 of the Internal Revenue Code, to a deduction in each of the taxable years 1942, 1943, and 1944, for the payments made to his wife Edith under the separation agreement. The allowance of the deduction turns upon the question whether or not the payments were includible in the gross income of the wife under section 22 (k).2
Petitioner contenas first that the payments in question made by him to his wife during the taxable years come within the provisions of section 22 (k) as they were in discharge of a “legal…
2Cases cited9 opinions
- Goldman v. GoldmanNew York Court of Appeals · 1940
- Daine v. CommissionerUnited States Tax Court · 1947
- Galusha v. . GalushaNew York Court of Appeals · 1893
- Hogg v. CommissionerUnited States Tax Court · 1949
- Gilbert v. RothschildNew York Court of Appeals · 1939
4 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Walsh v. Comm'rUnited States Tax Court · 1954
- Feinberg v Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Estate of Reid v. CommissionerUnited States Tax Court · 1950
- Grant v. CommissionerUnited States Tax Court · 1985
32 more not listed; retrieve them via the Exa API.