Kern v. Commissioner
United States Tax Court
The petitioner received periodic payments from her former husband pursuant to a written agreement incident to their divorce. The payments were made for the petitioner's support while she was pursuing further education. Held, such payments are in discharge of a legal obligation incurred by the husband because of the marital relationship and are taxable to the petitioner.
1Opinion of the Court
Ruth E. Kern, Petitioner v. Commissioner of Internal Revenue, Respondent
Kern v. Commissioner
Docket No. 265-69SC
United States Tax Court
55 T.C. 405; 1970 U.S. Tax Ct. LEXIS 19;
December 3, 1970, Filed
Decision will be entered for the respondent.
The petitioner received periodic payments from her former husband pursuant to a written agreement incident to their divorce. The payments were made for the petitioner's support while she was pursuing further education. Held, such payments are in discharge of a legal obligation incurred by the husband because of the marital relationship and are taxable to…
2Cases cited8 opinions
- Hogg v. CommissionerUnited States Tax Court · 1949
- James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Newbury v. CommissionerUnited States Tax Court · 1966
- Hoffman v. CommissionerUnited States Tax Court · 1970
- Joslyn v. CommissionerUnited States Tax Court · 1954
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