Colton v. Commissioner
United States Tax Court
In connection with their divorce, Yvonne Colton and her former husband entered into a written agreement whereby he obligated himself to make payments for the support of each of their three children and she agreed that he would be entitled to the exemption deductions allowable for them. Yvonne Colton's and her former husband both remarried and resided in a community property State.
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In connection with their divorce, Yvonne Colton and her former husband entered into a written agreement whereby he obligated himself to make payments for the support of each of their three children and she agreed that he would be entitled to the exemption deductions allowable for them. Yvonne Colton's and her former husband both remarried and resided in a community property State. He paid more than $ 600 from his earnings for the support of each of the children during 1967. Held, even though his earnings were community income, Yvonne Colton's former husband provided at least $ 600 for the…
1Opinion of the Court
OPINION
Featiierston , Judge:
Respondent determined a deficiency in petitioners’ Federal income tax for 1967 in the amount of $390.14. The only issue for decision is whether, within the meaning of section 152(e),1 the father of petitioner Yvomie Colton’s three children provided at least $600 for the support of each child during 1967.
Martin Colton and Yvonne Colton (hereinafter petitioner), husband and wife, were legal residents of El Paso, Tex., at the time they filed the petition. They filed a joint Federal income tax return for 1967 with the district director of internal revenue, Austin, Tex.
T…
2Cases cited14 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
- Vance v. CommissionerUnited States Tax Court · 1961
- Green Bay Lumber Co. v. CommissionerUnited States Tax Court · 1944
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3Cited by9 opinions
- Max Schneier v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Coltman v. CommissionerUnited States Tax Court · 1978
- Bottome v. CommissionerUnited States Tax Court · 1972
- Bottome v. CommissionerUnited States Tax Court · 1972
- Colton v. CommissionerUnited States Tax Court · 1971
4 more not listed; retrieve them via the Exa API.