Graham v. Commissioner
United States Tax Court
In 1974, P was divorced from her husband. Under the decree of divorce, P was awarded custody of the minor children, and the decree ordered the husband to pay "$ 500.00 per month toward the support of the family." After she filed her petition in this case, P commenced a proceeding in State court to amend the divorce decree, nunc pro tunc, to state that the monthly payments were for child support.
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In 1974, P was divorced from her husband. Under the decree of divorce, P was awarded custody of the minor children, and the decree ordered the husband to pay "$ 500.00 per month toward the support of the family." After she filed her petition in this case, P commenced a proceeding in State court to amend the divorce decree, nunc pro tunc, to state that the monthly payments were for child support. Following hearings on such matter, the State court ordered the amendment of the decree to provide that the monthly payments were for child support and that such amendment was effective, nunc pro tunc,…
1Opinion of the Court
Frances Graham, Petitioner v. Commissioner of Internal Revenue, Respondent
Graham v. Commissioner
Docket No. 18973-80
United States Tax Court
79 T.C. 415; 1982 U.S. Tax Ct. LEXIS 46; 79 T.C. No. 25;
August 30, 1982, Filed
Decision will be entered under Rule 155.
In 1974, P was divorced from her husband. Under the decree of divorce, P was awarded custody of the minor children, and the decree ordered the husband to pay "$ 500.00 per month toward the support of the family." After she filed her petition in this case, P commenced a proceeding in State court to amend the divorce decree, nunc pro tunc, to…
2Cases cited39 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Commissioner v. LesterSupreme Court of the United States · 1961
- Markwardt v. CommissionerUnited States Tax Court · 1975
- Riss v. CommissionerUnited States Tax Court · 1971
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
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