Capodanno v. Commissioner
United States Tax Court
Lilley obtained a decree of separate maintenance based on extreme cruelty under which the Supreme Court of New Jersey ordered Capodanno to pay her $ 400 per month from the date on which she commenced her action. The court also awarded Lilley $ 1,125 plus interest in restitution of the amount she overpaid under an agreement with Capodanno that she pay income taxes on her own earnings.
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Lilley obtained a decree of separate maintenance based on extreme cruelty under which the Supreme Court of New Jersey ordered Capodanno to pay her $ 400 per month from the date on which she commenced her action. The court also awarded Lilley $ 1,125 plus interest in restitution of the amount she overpaid under an agreement with Capodanno that she pay income taxes on her own earnings. Held, the $ 400 monthly payments (including those awarded retroactively) are periodic payments under sec. 71(a)(3), I.R.C. 1954. Held, further, the $ 1,125 paid by Capodanno in restitution is not includable in…
1Opinion of the Court
R. T. Capodanno, Petitioner v. Commissioner of Internal Revenue, Respondent; Lilley Capodanno, Petitioner v. Commissioner of Internal Revenue, Respondent
Capodanno v. Commissioner
Docket Nos. 3786-75, 5112-75
United States Tax Court
69 T.C. 638; 1978 U.S. Tax Ct. LEXIS 186;
January 31, 1978, Filed
Decision will be entered under Rule 155.
Lilley obtained a decree of separate maintenance based on extreme cruelty under which the Supreme Court of New Jersey ordered Capodanno to pay her $ 400 per month from the date on which she commenced her action. The court also awarded Lilley $ 1,125 plus interest in…
2Cases cited15 opinions
- Gale v. CommissionerUnited States Tax Court · 1949
- Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. GaleCourt of Appeals for the Second Circuit · 1951
- Reily v. CommissionerUnited States Tax Court · 1969
- Boettiger v. CommissionerUnited States Tax Court · 1958
- Capodanno v. CommissionerUnited States Tax Court · 1978
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