Crouser v. Commissioner
United States Tax Court
Petitioner C made payments during 1975 to his former wife, B, under the terms of a divorce decree. The decree awarded certain property to B and ordered C to pay $ 125 per week to insure that the debts on that property were paid. These payments were to continue "until the accounts are paid in full, or until further order."
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Petitioner C made payments during 1975 to his former wife, B, under the terms of a divorce decree. The decree awarded certain property to B and ordered C to pay $ 125 per week to insure that the debts on that property were paid. These payments were to continue "until the accounts are paid in full, or until further order." Held: The payments are in satisfaction of a principal sum under sec. 71(c)(1), I.R.C. 1954, and not periodic payments under sec. 71(a). No deduction is allowable for the payments under sec. 215. Kent v. Commissioner, 61 T.C. 133 (1973). Held, further, the payments are not…
1Opinion of the Court
OPINION
Chabot, Judge:
Respondent determined a deficiency in Federal individual income tax against petitioners for 1975 in the amount of $1,846.50. The issue for decision is whether payments made by petitioner Clyde J. Crouser (hereinafter sometimes referred to as Clyde) to his former wife are deductible under section 215.1
All of the facts have been stipulated; the stipulation and the stipulated exhibits are incorporated herein by this reference.
When the petition in this case was filed, petitioners Clyde and Dorothy J. Crouser, husband and wife, resided in Bergen, N.Y.
Before his marriage to…
2Cases cited12 opinions
- Wolfe v. WolfeOhio Supreme Court · 1976
- Jackson v. CommissionerUnited States Tax Court · 1970
- Baltimore & Ohio Rd. Co. v. BaillieOhio Supreme Court · 1925
- Michael N. Lambros v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1972
- Kent v. CommissionerUnited States Tax Court · 1973
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Clyde J. Crouser and Dorothy J. Crouser v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1981
- Walstatter v. CommissionerUnited States Tax Court · 1992
- Bronstein v. CommissionerUnited States Tax Court · 1981
- Crouser v. CommissionerUnited States Tax Court · 1980
- Feldman v. CommissionerUnited States Tax Court · 1991
5 more not listed; retrieve them via the Exa API.