Colton v. Commissioner
United States Tax Court
In connection with their divorce, Yvonne Colton and her former husband entered into a written agreement whereby he obligated himself to make payments for the support of each of their three children and she agreed that he would be entitled to the exemption deductions allowable for them. Yvonne Colton's and her former husband both remarried and resided in a community property State.
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In connection with their divorce, Yvonne Colton and her former husband entered into a written agreement whereby he obligated himself to make payments for the support of each of their three children and she agreed that he would be entitled to the exemption deductions allowable for them. Yvonne Colton's and her former husband both remarried and resided in a community property State. He paid more than $ 600 from his earnings for the support of each of the children during 1967. Held, even though his earnings were community income, Yvonne Colton's former husband provided at least $ 600 for the…
1Opinion of the Court
Martin Colton and Yvonne Colton, Petitioners v. Commissioner of Internal Revenue, Respondent
Colton v. Commissioner
Docket No. 5802-70
United States Tax Court
56 T.C. 471; 1971 U.S. Tax Ct. LEXIS 123;
June 14, 1971, Filed
Decision will be entered for the respondent.
In connection with their divorce, Yvonne Colton and her former husband entered into a written agreement whereby he obligated himself to make payments for the support of each of their three children and she agreed that he would be entitled to the exemption deductions allowable for them. Yvonne Colton's and her former husband both…
2Cases cited15 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
- Vance v. CommissionerUnited States Tax Court · 1961
- Green Bay Lumber Co. v. CommissionerUnited States Tax Court · 1944
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