Mills v. Commissioner
United States Tax Court
T made payments to his former wife pursuant to a divorce decree and "property settlement" agreement incorporated therein. Held, such payments were in respect of a division of property pursuant to Oklahoma law and are not deductible under sec. 215, I.R.C. 1954, as alimony described in sec. 71.
1Opinion of the Court
OPINION
Baum:, Judge:
The question for decision is whether petitioner’s payments to his former wife pursuant to the divorce decree and “property settlement” agreement are deductible under section 215, L.R.C. 1954, as alimony described in section 71, I.B.C. 1954. The Commissioner has denied the claimed deductions on the grounds (a) that the payments were made solely in satisfaction of the wife’s property rights and were therefore not alimony under the above statutory provisions; and (b) that, in any event, the payments are not deductible under section 215 because a prior judicial decision held…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Thompson v. CommissionerUnited States Tax Court · 1968
- Tobin v. TobinSupreme Court of Oklahoma · 1923
- Jackson v. CommissionerUnited States Tax Court · 1970
- Collins v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968
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3Cited by2 opinions
- Boucher v. CommissionerUnited States Tax Court · 1981
- Mills v. CommissionerUnited States Tax Court · 1970