Taylor v. Commissioner
United States Tax Court
In an action for separation by petitioner against her then husband, the New York Supreme Court denied a motion for temporary alimony on condition that the husband continue support payments which he had been making voluntarily.
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In an action for separation by petitioner against her then husband, the New York Supreme Court denied a motion for temporary alimony on condition that the husband continue support payments which he had been making voluntarily. Held, the action of the Supreme Court did not constitute a currently enforceable judicial order or decree and consequently payments made by the husband, prior to the time of the separation decree directing that support payments be made, were not includable in petitioner's gross income under sec. 71(a), I.R.C. 1954.
1Opinion of the Court
Sylvia E. Taylor, Petitioner v. Commissioner of Internal Revenue, Respondent
Taylor v. Commissioner
Docket No. 1704-68
United States Tax Court
55 T.C. 1134; 1971 U.S. Tax Ct. LEXIS 163;
March 29, 1971, Filed
Decision will be entered for the petitioner.
In an action for separation by petitioner against her then husband, the New York Supreme Court denied a motion for temporary alimony on condition that the husband continue support payments which he had been making voluntarily. Held, the action of the Supreme Court did not constitute a currently enforceable judicial order or decree and consequently…
2Cases cited30 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Hogg v. CommissionerUnited States Tax Court · 1949
- Kalchthaler v. CommissionerUnited States Tax Court · 1946
- Dauwalter v. CommissionerUnited States Tax Court · 1947
- Cox v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
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