Gordon v. Commissioner
United States Tax Court
A State court consent decree modifying retroactively the terms of an earlier divorce decree in respect of alimony and child support, held, in the circumstances of this case, to be ineffective for Federal income tax purposes, to recharacterize as alimony certain "variable child support" payments which had theretofore been made.
1Opinion of the Court
OPINION
Raum, Judge:
Respondent determined deficiencies in petitioners’ Federal income taxes as follows:
Year Amount
1971.$3,899.78
1972.3,915.68
1973. 8,447.30
The only issue is whether payments made pursuant to a divorce decree constituted alimony deductible under section 215(a)1 or were nondeductible payments for the support of minor children. All of the facts have been stipulated.
Petitioners Arthur Z. Gordon and Theresa Gordon are married individuals who resided in Laconia, N. H., at the time the petition in this case was filed. They filed their joint 1971,1972, and 1973 Federal income tax…
2Cases cited25 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Commissioner v. LesterSupreme Court of the United States · 1961
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Daine v. CommissionerUnited States Tax Court · 1947
- Van Vlaanderen v. CommissionerUnited States Tax Court · 1948
20 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Beard v. CommissionerUnited States Tax Court · 1981
- Ianniello v. Comm'rUnited States Tax Court · 1992
- Grant v. CommissionerUnited States Tax Court · 1985
- Bloomberg v. CommissionerUnited States Tax Court · 1980
- Graham v. CommissionerUnited States Tax Court · 1982
36 more not listed; retrieve them via the Exa API.