Healey v. Commissioner
United States Tax Court
Held, on the facts presented, that payments made by petitioner subsequent to the issuance of a restraining order requiring him to live separate and apart from his wife and children and prior to the issuance of a temporary support order specifically directing the petitioner to pay his wife a specified amount for her support and that of their children, do not constitute payments of an obligation imposed or incurred "under a decree of divorce or separate maintenance" as…
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Held, on the facts presented, that payments made by petitioner subsequent to the issuance of a restraining order requiring him to live separate and apart from his wife and children and prior to the issuance of a temporary support order specifically directing the petitioner to pay his wife a specified amount for her support and that of their children, do not constitute payments of an obligation imposed or incurred "under a decree of divorce or separate maintenance" as provided by sec. 71, I.R.C. 1954, and therefore are not deductible as alimony under sec. 215, I.R.C. 1954.
1Opinion of the Court
OPINION
The question presented for decision is whether petitioner is entitled to a deduction under section 215 for payments made to his then wife, Kathryn, subsequent to February 14, 1966, when a restraining order was issued requiring petitioner to live apart from his wife and children and prior to the entry of a temporary support order effective November 9,1966.
Section 215 provides:
SEC. '215. ALIMONY, ETC., PAYMENTS.(a) General Rule. — In the case of a husband described in section 71, there shall be allowed as a deduction amounts includible under section 71 in the gross income of'his wife,…
2Cases cited3 opinions
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Daine v. CommissionerUnited States Tax Court · 1947
- Read v. ReadSupreme Court of Colorado · 1949
3Cited by6 opinions
- Hart v. CommissionerUnited States Tax Court · 1997
- Ali v. Comm'rUnited States Tax Court · 2004
- Baker v. CommissionerUnited States Tax Court · 1978
- Glickler v. CommissionerUnited States Tax Court · 1973
- Healey v. CommissionerUnited States Tax Court · 1970
1 more not listed; retrieve them via the Exa API.