Brown v. Commissioner
United States Tax Court
Divorced husband continued to make periodic payments to his ex-wife after she had remarried and respondent determined that such payments were alimony, includable in ex-wife's gross income under sec. 71(a), I.R.C. 1954. Held: Sec. 71(a) is of a dual character, covering payments imposed on the husband under the decree, or incurred by the husband under a written instrument incident to divorce.
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Divorced husband continued to make periodic payments to his ex-wife after she had remarried and respondent determined that such payments were alimony, includable in ex-wife's gross income under sec. 71(a), I.R.C. 1954. Held: Sec. 71(a) is of a dual character, covering payments imposed on the husband under the decree, or incurred by the husband under a written instrument incident to divorce. In the instant case there was no such written instrument, consequently husband's sole liability was that imposed by the decree; and State law that alimony shall cease on wife's remarriage was effective, so…
1Opinion of the Court
FoRkestejR, Judge:
Respondent has determined a deficiency in the petitioners’ income tax for the year 1964 in the amount of $353.30. The only issue is whether $2,080 paid to Martha K. Brown (hereinafter sometimes referred to as Martha) in 1964 'by James John Reate, her former husband (hereinafter sometimes referred to as Reate), was received by her in discharge of a legal obligation imposed on James John Reate within the meaning of section 71(a), I.R.C. 1954,1 and therefore includable in the gross income of Martha K. Brown.
OPINION
All of the facts were stipulated. Those facts which are…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Commissioner v. LesterSupreme Court of the United States · 1961
- Helvering v. FitchSupreme Court of the United States · 1940
4 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Gordon v. CommissionerUnited States Tax Court · 1978
- Hoffman v. CommissionerUnited States Tax Court · 1970
- Martha K. Brown and James W. Brown, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1969
- Blakey v. CommissionerUnited States Tax Court · 1982
- Joss v. CommissionerUnited States Tax Court · 1971
26 more not listed; retrieve them via the Exa API.