Mirsky v. Commissioner
United States Tax Court
1. Pursuant to an Indiana divorce decree and a "Separation Agreement" incorporated therein petitioner received from her former husband five payments aggregating $ 25,000 over a 4-year period as well as 20 weekly payments aggregating $ 1,000 for the first 20 weeks following the divorce. Both sets of payments were labeled "alimony."
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1. Pursuant to an Indiana divorce decree and a "Separation Agreement" incorporated therein petitioner received from her former husband five payments aggregating $ 25,000 over a 4-year period as well as 20 weekly payments aggregating $ 1,000 for the first 20 weeks following the divorce. Both sets of payments were labeled "alimony." Held, the payments aggregating $ 25,000 were in fact in respect of a division of property jointly held during the marriage and were therefore not includable in petitioner's gross income under sec. 71(a)(1), I.R.C. 1954. Held, further, the payments of $ 50 per week…
1Opinion of the Court
Enid P. Mirsky, Petitioner v. Commissioner of Internal Revenue, Respondent; Marvin Mirsky and Enid P. Mirsky, Petitioners v. Commissioner of Internal Revenue, Respondent
Mirsky v. Commissioner
Docket Nos. 1749-69, 5135-69
United States Tax Court
56 T.C. 664; 1971 U.S. Tax Ct. LEXIS 108;
June 29, 1971, Filed
Decisions will be entered under Rule 50.
1. Pursuant to an Indiana divorce decree and a "Separation Agreement" incorporated therein petitioner received from her former husband five payments aggregating $ 25,000 over a 4-year period as well as 20 weekly payments aggregating $ 1,000 for the first…
2Cases cited27 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Danielson v. CommissionerUnited States Tax Court · 1965
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Schmitz v. CommissionerUnited States Tax Court · 1968
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