Jefferson v. Commissioner
United States Tax Court
Certain payments made by Floyd W. Jefferson in 1942 and 1943 to his divorced wife for her support and maintenance held deductible by him under section 23 (u) of the Internal Revenue Code.
1Opinion of the Court
OPINION.
Tyson, Judge:
Petitioner seeks deductions under section 23 (u) of the Internal Revenue Code1 for payments to his former wife for her support in the years 1942 and'1943. Deductions are permitted the husband under section 23 (u) if by the correlative provisions of section 22 (k) 2 the payments so made are includible in the wife’s gross income.
At the outset, it may be stated that petitioner makes no contention that disposition of the issue herein is affected by the nunc pro time modification on May 15,1947, of the original divorce decree, presumably because sustaining such contention, if…
2Cases cited4 opinions
- Daine v. CommissionerUnited States Tax Court · 1947
- Van Vlaanderen v. CommissionerUnited States Tax Court · 1948
- Ferguson v. ParkerCourt of Appeals of Texas · 1943
- National Bank of Commerce of Houston v. MoodyCourt of Appeals of Texas · 1935
3Cited by26 opinions
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Walsh v. Comm'rUnited States Tax Court · 1954
- Gordon v. CommissionerUnited States Tax Court · 1978
- Lerner v. CommissionerUnited States Tax Court · 1950
- Reighley v. CommissionerUnited States Tax Court · 1951
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