Pease v. Commissioner
United States Tax Court
Alimony -- Incident to Divorce -- Sec. 22 (k). -- A property settlement agreement, under which periodic payments to the wife continued after divorce, was incident to the divorce although not mentioned in the decree obtained 6 years after the agreement and separation and although the wife did not appear in the divorce action in the State to which the husband moved after the separation.
1Opinion of the Court
Bertha McKay Pease, Petitioner, v. Commissioner of Internal Revenue, Respondent
Pease v. Commissioner
Docket Nos. 51546, 52017
United States Tax Court
26 T.C. 749; 1956 U.S. Tax Ct. LEXIS 130;
June 29, 1956, Filed
Decisions will be entered for the respondent.
Alimony -- Incident to Divorce -- Sec. 22 (k). -- A property settlement agreement, under which periodic payments to the wife continued after divorce, was incident to the divorce although not mentioned in the decree obtained 6 years after the agreement and separation and although the wife did not appear in the divorce action in the State to…
2Cases cited3 opinions
- Walsh v. Comm'rUnited States Tax Court · 1954
- Fixler v. CommissionerUnited States Tax Court · 1956
- Pease v. CommissionerUnited States Tax Court · 1956