Marinello v. Commissioner
United States Tax Court
A divorce decree provided that H should furnish W with a residence without charge. W occupied a residence owned by a corporation, which was owned by H and to which he made rental payments. Held, such payments constitute periodic payments within the meaning of sec. 71(a)(1), I.R.C. 1954, and are includable in the gross income of W.
1Opinion of the Court
OPINION
Simpson, Judge:
The respondent determined a deficiency of $273 in the petitioner’s 1966 income tax. One issue has been settled ; the only issue remaining for decision is whether the petitioner is taxable on amounts expended in her behalf for rent and heat by her former husband pursuant to a divorce decree.
All of the 'facts have been stipulated, and those facts are so found.
The petitioner, Doris B. Marinello, resided in Malden, Mass., at the time the petition was filed in this case. She filed her 1966 Federal income tax return with the district director of internal revenue in Boston,…
2Cases cited2 opinions
- Bradley v. CommissionerUnited States Tax Court · 1958
- Pappenheimer v. AllenCourt of Appeals for the Fifth Circuit · 1947
3Cited by11 opinions
- Isaacson v. CommissionerUnited States Tax Court · 1972
- Grutman v. CommissionerUnited States Tax Court · 1983
- Rothschild v. CommissionerUnited States Tax Court · 1982
- Ercolino v. Comm'rUnited States Tax Court · 2006
- Grutman v. CommissionerUnited States Tax Court · 1983
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