Brown v. Commissioner
United States Tax Court
Maintenance payments made by petitioner to his wife under a separation agreement not entered into incident to a judicial separation, held, not deductible under Internal Revenue Code, section 23(u).
1Opinion of the Court
OPINION.
Opper, Judge-.
A deficiency of $1,123.19 in income tax for the calendar year 1943 is placed in issue by these proceedings. All of the facts are submitted by way of stipulation or joint exhibits. They are hereby found accordingly. Petitioner filed his income tax return for the year in question with the collector at Philadelphia.
The question involved is a narrow one, but apparently novel. Petitioner is obligated under a voluntary separation agreement with his wife to make monthly payments to her for her support. The sole issue is whether petitioner is entitled under Internal Revenue…
2Cases cited2 opinions
- Kalchthaler v. CommissionerUnited States Tax Court · 1946
- Faulkner v. CommissionerUnited States Tax Court · 1944
3Cited by50 opinions
- Daine v. CommissionerUnited States Tax Court · 1947
- Wick v. CommissionerUnited States Tax Court · 1946
- Dauwalter v. CommissionerUnited States Tax Court · 1947
- Boettiger v. CommissionerUnited States Tax Court · 1958
- Cox v. CommissionerUnited States Tax Court · 1948
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