Carle v. Commissioner
United States Tax Court
In 1959, a California interlocutory decree of divorce separately provided that petitioner should pay $ 100 per month for his wife's support and $ 100 per month for the support of his minor child. In 1961, in a proceeding brought by the wife under the New Jersey Reciprocal Support Act and the New York Uniform Support of Dependents Law, the Children's Court of Tioga County, N.Y., ordered petitioner to pay the single sum of $ 75 per month for the support of the wife and child.
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In 1959, a California interlocutory decree of divorce separately provided that petitioner should pay $ 100 per month for his wife's support and $ 100 per month for the support of his minor child. In 1961, in a proceeding brought by the wife under the New Jersey Reciprocal Support Act and the New York Uniform Support of Dependents Law, the Children's Court of Tioga County, N.Y., ordered petitioner to pay the single sum of $ 75 per month for the support of the wife and child. On July 27, 1965, in a suit by the wife for arrearages under the California decree, the New York Supreme Court ordered…
1Opinion of the Court
Vernon K. Carle and Josephine A. Carle, Petitioners v. Commissioner of Internal Revenue, Respondent
Carle v. Commissioner
Docket No. 5961-67
United States Tax Court
54 T.C. 827; 1970 U.S. Tax Ct. LEXIS 159;
April 22, 1970, Filed
Decision will be entered under Rule 50.
In 1959, a California interlocutory decree of divorce separately provided that petitioner should pay $ 100 per month for his wife's support and $ 100 per month for the support of his minor child. In 1961, in a proceeding brought by the wife under the New Jersey Reciprocal Support Act and the New York Uniform Support of Dependents Law,…
Also in this document: Concurrence.
2Cases cited24 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Estate of Herman Borax, Deceased, Hermine H. Borax, Louis Borax and Benjamin Borax, Executors, and Hermine Borax v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Blyth v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. Sara N. Gotthelf, Theodore J. Gotthelf and Toby Gotthelf v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Varian v. CommissionerUnited States Tax Court · 1966
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