Shomaker v. Commissioner
United States Tax Court
Under a decree of divorce the petitioner was awarded custody and control of her three minor children, and the divorced husband was required to make payments to the petitioner over a period of 25 years for her support and that of the children. The decree did not fix any amount of money or any part of the payments as a sum payable for the support of the children.
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Under a decree of divorce the petitioner was awarded custody and control of her three minor children, and the divorced husband was required to make payments to the petitioner over a period of 25 years for her support and that of the children. The decree did not fix any amount of money or any part of the payments as a sum payable for the support of the children. Held, that the full amounts of payments received by the wife in 1957 and 1958 are taxable income to her under section 71 of the Internal Revenue Code of 1954. Held, further, that section 71 is not unconstitutional. Held, further, that…
1Opinion of the Court
Atkins, Judge:
The respondent determined deficiencies in income tax for the taxable years 1957 and 1958 in the respective amounts of $1,184.14 and $3,256.42, and an addition to tax in the amount of $296.03 for 1957 for failure to timely file an income tax return.
The questions presented are whether amounts received by the petitioner in 1957 and 1958 from her husband pursuant to the decree of a divorce court are includible in her gross income under the provisions of section 71 of the Internal Revenue Code of 1954, and if so whether section 71 is contrary to the 5th and 16th amendments to the…
2Cases cited31 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Gould v. GouldSupreme Court of the United States · 1917
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
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3Cited by102 opinions
- Pritchett v. CommissionerUnited States Tax Court · 1974
- Estate of Lang v. CommissionerUnited States Tax Court · 1975
- Estate of Reynolds v. CommissionerUnited States Tax Court · 1970
- Stevens Bros. Foundation, Inc. v. CommissionerUnited States Tax Court · 1962
- Sanderling, Inc. v. CommissionerUnited States Tax Court · 1976
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