Smith v. Commissioner
United States Tax Court
In 1961 a California court established in that State the validity of a 1957 Oregon divorce decree the terms of which awarded W specified amounts for alimony, temporary support, child support, interest, and other items. The California court awarded W a judgment which itemized the amounts that were due and unpaid under the Oregon decree for these items. The court awarded H a $ 5,000 credit against this judgment on his counterclaim against W for conversion.
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In 1961 a California court established in that State the validity of a 1957 Oregon divorce decree the terms of which awarded W specified amounts for alimony, temporary support, child support, interest, and other items. The California court awarded W a judgment which itemized the amounts that were due and unpaid under the Oregon decree for these items. The court awarded H a $ 5,000 credit against this judgment on his counterclaim against W for conversion. In 1963 H and W entered into a settlement agreement in regard to the 1957 and 1961 judgments pursuant to which H paid W $ 10,000 in 1963 in…
1Opinion of the Court
OPINION
TietjeNS, Judge:
The Commissioner determined a deficiency of $2,760.21 in the individual income tax of petitioners for the year 1963.
The 'Commissioner made the following adjustments to taxable income of petitioners for 1963:
EXPLANATION OF ADJUSTMENTS(a) It Is determined that the deduction claimed on your return for alimony in the amount of $10,000.00 is not allowable for the reason that you have not established that you are entitled to such a deduction. Accordingly, your taxable income is increased in the amount of $10,000.00.(b) It is determined that dependency exemptions of $600.00…
2Cases cited4 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Commissioner of Internal Revenue v. Walter H. Mendel and Lillian Mendel, Walter H. Mendel and Lillian Mendel v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Mendel v. CommissionerUnited States Tax Court · 1963
- Pillis v. CommissionerUnited States Tax Court · 1967
3Cited by6 opinions
- Tyrer v. CommissionerUnited States Tax Court · 1981
- Daley v. CommissionerUnited States Tax Court · 1991
- Bacon v. CommissionerUnited States Tax Court · 1989
- Heydt v. Comm'rUnited States Tax Court · 2009
- Smith v. CommissionerUnited States Tax Court · 1968
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