Hilgemeier v. Commissioner
United States Tax Court
A decree of a local Indiana court entered April 7, 1961, granting petitioner a divorce from her husband provided that her husband pay her "the sum of Fifty-Two Thousand Four Hundred Dollars ($ 52,400.00) as alimony, * * * which * * * sum may be paid * * * in the amount of $ 2,000.00 within 10 days from the date of this decree and the balance in regular periodic payments of $ 350.00 per month commencing the 15th day of April 1961, and continuing on the 15th day of each month…
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A decree of a local Indiana court entered April 7, 1961, granting petitioner a divorce from her husband provided that her husband pay her "the sum of Fifty-Two Thousand Four Hundred Dollars ($ 52,400.00) as alimony, * * * which * * * sum may be paid * * * in the amount of $ 2,000.00 within 10 days from the date of this decree and the balance in regular periodic payments of $ 350.00 per month commencing the 15th day of April 1961, and continuing on the 15th day of each month thereafter until the entire amount of alimony is fully paid." No provision was made in the decree for discontinuance of…
1Opinion of the Court
Helen L. Hilgemeier, Petitioner, v. Commissioner of Internal Revenue, Respondent
Hilgemeier v. Commissioner
Docket No. 4777-62
United States Tax Court
42 T.C. 496; 1964 U.S. Tax Ct. LEXIS 93;
June 9, 1964, Filed
Decision will be entered for respondent.
A decree of a local Indiana court entered April 7, 1961, granting petitioner a divorce from her husband provided that her husband pay her "the sum of Fifty-Two Thousand Four Hundred Dollars ($ 52,400.00) as alimony, * * * which * * * sum may be paid * * * in the amount of $ 2,000.00 within 10 days from the date of this decree and the balance in…
2Cases cited8 opinions
- Norton v. CommissionerUnited States Tax Court · 1951
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Alton F. Lounsbury and Lorraine M. Lounsbury v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Lounsbury v. CommissionerUnited States Tax Court · 1961
- Haag v. CommissionerUnited States Tax Court · 1951
3 more not listed; retrieve them via the Exa API.