Mavity v. Commissioner
United States Tax Court
Held, an $ 8,600 payment made by petitioner to his wife in 1958 in settlement of arrearages in alimony or separate maintenance is not deductible by petitioner under section 215, 1954 Code, for the reason that such payment is not taxable to petitioner's wife under the provisions of section 71(a), 1954 Code.
1Opinion of the Court
David Mavity, Petitioner, v. Commissioner of Internal Revenue, Respondent
Mavity v. Commissioner
Docket No. 2422-62
United States Tax Court
42 T.C. 283; 1964 U.S. Tax Ct. LEXIS 112;
April 22, 1964, Filed
Decision will be entered for the respondent.
Held, an $ 8,600 payment made by petitioner to his wife in 1958 in settlement of arrearages in alimony or separate maintenance is not deductible by petitioner under section 215, 1954 Code, for the reason that such payment is not taxable to petitioner's wife under the provisions of section 71(a), 1954 Code.
Edmund C. Grainger, Jr., for the petitioner.
Robert…
2Cases cited17 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- 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
- Grant v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Grant v. CommissionerUnited States Tax Court · 1952
12 more not listed; retrieve them via the Exa API.