Hoffman v. Commissioner
United States Tax Court
Petitioner and her former husband entered into an agreement, contemporaneous with the entry of a decree of divorce, pursuant to which the petitioner received periodic payments for permanent alimony and child support. Held: Under Illinois law, any "legal obligation" of the petitioner's former husband with respect to the payment of alimony was terminated upon the petitioner's remarriage.
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Petitioner and her former husband entered into an agreement, contemporaneous with the entry of a decree of divorce, pursuant to which the petitioner received periodic payments for permanent alimony and child support. Held: Under Illinois law, any "legal obligation" of the petitioner's former husband with respect to the payment of alimony was terminated upon the petitioner's remarriage. Therefore, the payments in question are not includable in petitioner's income under sec. 71(a)(1), I.R.C. 1954.
1Opinion of the Court
OPINION
Quealv, Judge:
The respondent determined that there was a deficiency in the income tax due from the petitioners for the taxable year 1963 in the amount of $456.97. This determination was based on two adjustments, namely (1) the inclusion of $1,690 received by petitioner Pearl S. Hoffman from her former husband, George R. Chamlin, and (2) the disallowance of $67.60 of the claimed medical expense deduction due to the increased medical expense limitation occasioned by the first adjustment.
The only issue presented for decision is whether $1,690 paid to petitioner Pearl S. Hoffman in 1963 by…
2Cases cited18 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Helvering v. StuartSupreme Court of the United States · 1942
- Commissioner v. LesterSupreme Court of the United States · 1961
- Herrick v. HerrickIllinois Supreme Court · 1925
- Smith v. SmithIllinois Supreme Court · 1929
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3Cited by36 opinions
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