Turkoglu v. Commissioner
United States Tax Court
Payments were made to petitioner by her former husband under a support order by a State court. The order was subsequently amended to apportion the payments between petitioner and the child. Held, the payments were fixed by the original order and are includible in their entirety in petitioner's income for the year in question under section 71 of the Internal Revenue Code of 1954.
1Opinion of the Court
Dorothy Turkoglu, Petitioner, v. Commissioner of Internal Revenue, Respondent
Turkoglu v. Commissioner
Docket No. 79950
United States Tax Court
36 T.C. 552; 1961 U.S. Tax Ct. LEXIS 127;
June 20, 1961, Filed
Decision will be entered for the respondent.
Payments were made to petitioner by her former husband under a support order by a State court. The order was subsequently amended to apportion the payments between petitioner and the child. Held, the payments were fixed by the original order and are includible in their entirety in petitioner's income for the year in question under section 71 of the…
2Cases cited21 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- In Re WightSupreme Court of the United States · 1890
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Gagnon v. United StatesSupreme Court of the United States · 1904
- Daine v. CommissionerUnited States Tax Court · 1947
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