Goninen v. Commissioner
United States Tax Court
H and W were divorced in 1975 after 31 years of marriage. Pursuant to their stipulation, the divorce decree provided for a nearly equal division of their property. As a part of such division, H agreed to pay W $84,000 over a period of 15 years. The decree also contained a separate provision for a nominal amount of alimony.
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H and W were divorced in 1975 after 31 years of marriage. Pursuant to their stipulation, the divorce decree provided for a nearly equal division of their property. As a part of such division, H agreed to pay W $84,000 over a period of 15 years. The decree also contained a separate provision for a nominal amount of alimony. Held, H has failed to prove that the provision for payment of $84,000 was included as a result of the marital relationship, rather than as a result of a property settlement.
1Opinion of the Court
ALVIN HENRY GONINEN, JR., and JUNE E. GONINEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Goninen v. Commissioner
Docket No. 10632-81.
United States Tax Court
T.C. Memo 1983-769; 1983 Tax Ct. Memo LEXIS 16; 47 T.C.M. (CCH) 737; T.C.M. (RIA) 83769;
December 22, 1983.
H and W were divorced in 1975 after 31 years of marriage. Pursuant to their stipulation, the divorce decree provided for a nearly equal division of their property. As a part of such division, H agreed to pay W $84,000 over a period of 15 years. The decree also contained a separate provision for a nominal amount of…
2Cases cited41 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Thompson v. CommissionerUnited States Tax Court · 1968
- Wright v. CommissionerUnited States Tax Court · 1974
- Hesse v. CommissionerUnited States Tax Court · 1973
- Miner v. MinerWisconsin Supreme Court · 1960
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