Evans v. Commissioner
United States Tax Court
Petitioner was granted an interlocutory decree of divorce in Colorado in December 1947. Under the laws of Colorado, the decree became a final decree of divorce 6 months later, in June 1948. Petitioner received monthly payments from her husband from the time of entry of the interlocutory decree.
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Petitioner was granted an interlocutory decree of divorce in Colorado in December 1947. Under the laws of Colorado, the decree became a final decree of divorce 6 months later, in June 1948. Petitioner received monthly payments from her husband from the time of entry of the interlocutory decree. Held, petitioner and her husband were still man and wife under Colorado law until the decree became final so that payments received by petitioner, prior to June 1948, were not income to her under section 22 (k) of the Code. Marriner S. Eccles, 19 T. C. 1049, followed.
1Opinion of the Court
OPINION.
Rice, Judge:
The respondent determined a deficiency in income tax for the year 1948 in the amount of $821.47.
The sole issue is whether monthly support payments received by petitioner in 1948, pursuant to an interlocutory decree of divorce under the laws of Colorado, constitute taxable income to petitioner under section 22 (k) of the Internal .Revenue Code.
All of the facts were stipulated, are so found, and are incorporated herein.
Petitioner is an individual, residing in Denver, Colorado. She filed her Federal income tax return for the year 1948 with the collector of internal revenue…
2Cases cited3 opinions
- Eccles v. CommissionerUnited States Tax Court · 1953
- McLaughlin v. CraigSupreme Court of Colorado · 1947
- Doty v. DotySupreme Court of Colorado · 1939
3Cited by15 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Deyoe v. CommissionerUnited States Tax Court · 1976
- Commissioner of Internal Revenue v. William G. OstlerCourt of Appeals for the Ninth Circuit · 1956
- Johnson v. CommissionerUnited States Tax Court · 1968
- Sullivan v. CommissionerUnited States Tax Court · 1957
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