Howkins v. Commissioner
United States Tax Court
On Aug. 30, 1949, petitioner entered into an agreement obligating him to make monthly payments to his wife, a nonresident alien, for her support and maintenance. A decree of divorce was subsequently obtained in the United States. Petitioner at all times relevant was a resident alien in the United States. The payments here involved were made by petitioner upon his order, from an account maintained by him with bankers in London.
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On Aug. 30, 1949, petitioner entered into an agreement obligating him to make monthly payments to his wife, a nonresident alien, for her support and maintenance. A decree of divorce was subsequently obtained in the United States. Petitioner at all times relevant was a resident alien in the United States. The payments here involved were made by petitioner upon his order, from an account maintained by him with bankers in London. Held, such payments constituted income to petitioner's former wife from "sources within the United States" in respect of which petitioner incurred liability as a…
1Opinion of the Court
OPINION
Raum, Judge:
The Commissioner, pursuant to sections 143(b) and 1441(a) of the Internal Revenue Codes of 1939 and 1954, respectively, determined deficiencies against petitioner in respect of his failure to withhold tax at source on payments of income to a nonresident alien individual for the following years and in the following amounts:
Year Deficiency
1950 _$168
1951_ 300
1952 _ 360
1953 _ 360
1954 _ 360
1955_ 360
Year Deficiency
1956_$360
1957 _ 360
1958 _ 360
1959 _ 360
1960 _ 360
1961_ 360
The question for decision is whether alimony payments made by petitioner, a resident of the United States, to…
2Cases cited6 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Trust of Welsh v. CommissionerUnited States Tax Court · 1951
- De Stuers v. CommissionerUnited States Board of Tax Appeals · 1932
- A. C. Monk & Co. v. CommissionerUnited States Tax Court · 1948
- Tonopah & T. R. Co. v. CommissionerUnited States Board of Tax Appeals · 1939
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Bank of America v. United StatesUnited States Court of Claims · 1982
- Elinor W. Manning v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1980
- Hunt v. CommissionerUnited States Tax Court · 1988
- Container Corp. v. Comm'rUnited States Tax Court · 2010
- Lamm v. CommissionerUnited States Tax Court · 1975
8 more not listed; retrieve them via the Exa API.