Howkins v. Commissioner
United States Tax Court
On Aug. 30, 1949, petitioner entered into an agreement obligating him to make monthly payments to his wife, a nonresident alien, for her support and maintenance. A decree of divorce was subsequently obtained in the United States. Petitioner at all times relevant was a resident alien in the United States. The payments here involved were made by petitioner upon his order, from an account maintained by him with bankers in London.
Read the full summary
On Aug. 30, 1949, petitioner entered into an agreement obligating him to make monthly payments to his wife, a nonresident alien, for her support and maintenance. A decree of divorce was subsequently obtained in the United States. Petitioner at all times relevant was a resident alien in the United States. The payments here involved were made by petitioner upon his order, from an account maintained by him with bankers in London. Held, such payments constituted income to petitioner's former wife from "sources within the United States" in respect of which petitioner incurred liability as a…
1Opinion of the Court
Walter A. Howkins, Petitioner v. Commissioner of Internal Revenue, Respondent
Howkins v. Commissioner
Docket No. 3563-65
United States Tax Court
49 T.C. 689; 1968 U.S. Tax Ct. LEXIS 157;
March 27, 1968, Filed
Decision will be entered for the respondent.
On Aug. 30, 1949, petitioner entered into an agreement obligating him to make monthly payments to his wife, a nonresident alien, for her support and maintenance. A decree of divorce was subsequently obtained in the United States. Petitioner at all times relevant was a resident alien in the United States. The payments here involved were made by…
2Cases cited7 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Howkins v. CommissionerUnited States Tax Court · 1968
- Trust of Welsh v. CommissionerUnited States Tax Court · 1951
- De Stuers v. CommissionerUnited States Board of Tax Appeals · 1932
- A. C. Monk & Co. v. CommissionerUnited States Tax Court · 1948
2 more not listed; retrieve them via the Exa API.