Trust of Welsh v. Commissioner
United States Tax Court
Alimony -- Nonresident Alien -- Section 143 (b), I. R. C. -- A husband was obligated by divorce decree to make monthly payments to former wife, a nonresident alien, for her support. After his death a court of competent jurisdiction placed the obligation of making the payments on trustees from the corpus of a trust established by the husband of which the wife was not a beneficiary.
Read the full summary
Alimony -- Nonresident Alien -- Section 143 (b), I. R. C. -- A husband was obligated by divorce decree to make monthly payments to former wife, a nonresident alien, for her support. After his death a court of competent jurisdiction placed the obligation of making the payments on trustees from the corpus of a trust established by the husband of which the wife was not a beneficiary. Held, the payments were income of the nonresident alien former wife subject to withholding under section 143 (b).
1Opinion of the Court
OPINION.
Tietjens, Judge:
Respondent, under section 143 (b) of the Internal Revenue Code, determined a deficiency of $5,400 in the income tax liability of petitioner for withholding of tax at source on payments made to a nonresident alien individual in the year 1948. ' Petitioner appeals from this determination.
All the facts have been stipulated and are so found.
Albert R. Gallatin Welsh and Gabrielle B. Welsh were married on October 25, 1933, in Paris, France. No children were born of this marriage.
On May 16, 1938, they entered into a separation agreement and i,n the same year were divorced by…
2Cases cited4 opinions
- Estate of Reid v. CommissionerUnited States Tax Court · 1950
- Estate of Narischkine v. CommissionerUnited States Tax Court · 1950
- Fairbanks v. CommissionerUnited States Tax Court · 1950
- Helvering v. Suffolk Co.Court of Appeals for the Fourth Circuit · 1939
3Cited by13 opinions
- Neeman v. CommissionerUnited States Tax Court · 1956
- Bank of America v. United StatesUnited States Court of Claims · 1982
- Kitch v. CommissionerUnited States Tax Court · 1995
- Muriel Dodge Neeman (Formerly Muriel Dodge) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Howkins v. CommissionerUnited States Tax Court · 1968
8 more not listed; retrieve them via the Exa API.