Grummer v. Commissioner
United States Tax Court
Held, in view of the decision in Commissioner v. Lester, 366 U.S. 299 (1961), parol and other extrinsic evidence are inadmissible to explain the intent, motives, and conduct of parties to a clear and unambiguous written separation agreement which, pursuant to sec. 71(b), I.R.C. 1954, fixed periodic payments for the support of minor children.
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Held, in view of the decision in Commissioner v. Lester, 366 U.S. 299 (1961), parol and other extrinsic evidence are inadmissible to explain the intent, motives, and conduct of parties to a clear and unambiguous written separation agreement which, pursuant to sec. 71(b), I.R.C. 1954, fixed periodic payments for the support of minor children. Held, further, that the payments are neither deductible by the father of the children as alimony under section 215(a) nor includable in the taxable income of the former wife.
1Opinion of the Court
Dawson, Judge:
In these consolidated proceedings respondent has determined the following deficiencies in the income taxes of petitioners:
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The only issue for decision is whether payments made by William Grummer to Geraldine Grummer, his former wife, pursuant to a written separation agreement entered into incident to divorce, constituted alimony or child support during the years in controversy.
FINDINGS OF FACT
Some of the facts have been stipulated by the parties. The stipulations of facts and exhibits attached thereto are incorporated herein by this reference.
Petitioner in docket…
2Cases cited12 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Pugh v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
- Arthur G. B. Metcalf v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1965
7 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Estate of Craft v. CommissionerUnited States Tax Court · 1977
- Abramo v. CommissionerUnited States Tax Court · 1982
- Giordano v. CommissionerUnited States Tax Court · 1975
- Tinsman v. CommissionerUnited States Tax Court · 1967
- Mass v. CommissionerUnited States Tax Court · 1983
26 more not listed; retrieve them via the Exa API.