Bartos v. Commissioner
United States Tax Court
Neither a deductible loss in a profit transaction, nor a bad debt, held, on the facts, sustained by petitioner wife upon the subsequent settlement, pursuant to their separation agreement, of payments made to her former husband during their marriage for use in providing for their personal residence.
1Opinion of the Court
Armand P. Bartos and Celeste G. Bartos, Petitioners, v. Commissioner of Internal Revenue, Respondent
Bartos v. Commissioner
Docket No. 54247
United States Tax Court
27 T.C. 1002; 1957 U.S. Tax Ct. LEXIS 236;
March 27, 1957, Filed
Decision will be entered for the respondent.
Neither a deductible loss in a profit transaction, nor a bad debt, held, on the facts, sustained by petitioner wife upon the subsequent settlement, pursuant to their separation agreement, of payments made to her former husband during their marriage for use in providing for their personal residence.
Sydney C. Winton, Esq., and…
2Cases cited1 opinion
- Bartos v. CommissionerUnited States Tax Court · 1957