Grutman v. Commissioner
United States Tax Court
Under a written separation agreement, petitioner was given the right to occupy, free of charge, an apartment leased by her ex-husband through his ownership of shares in a cooperative housing corporation. The separation agreement required the ex-husband to make all monthly rent payments to the cooperative.
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Under a written separation agreement, petitioner was given the right to occupy, free of charge, an apartment leased by her ex-husband through his ownership of shares in a cooperative housing corporation. The separation agreement required the ex-husband to make all monthly rent payments to the cooperative. Held, the rent payments are income to petitioner under sec. 71(a)(2), I.R.C. 1954, except to the extent such payments represent the proportionate part of the cooperative's real estate tax and mortgage interest payments deductible by the ex-husband under sec. 216(a), I.R.C. 1954, and except…
1Opinion of the Court
Doriane K. Grutman, Petitioner v. Commissioner of Internal Revenue, Respondent
Grutman v. Commissioner
Docket No. 20010-80
United States Tax Court
80 T.C. 464; 1983 U.S. Tax Ct. LEXIS 112; 80 T.C. No. 18;
February 23, 1983, Filed
Decision will be entered under Rule 155.
Under a written separation agreement, petitioner was given the right to occupy, free of charge, an apartment leased by her ex-husband through his ownership of shares in a cooperative housing corporation. The separation agreement required the ex-husband to make all monthly rent payments to the cooperative. Held, the rent payments are…
2Cases cited18 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Bradley v. CommissionerUnited States Tax Court · 1958
- Sydnes v. CommissionerUnited States Tax Court · 1977
- Richard J. Sydnes v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1978
- Eckstein v. United StatesUnited States Court of Claims · 1971
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