Adams v. Commissioner
United States Tax Court
Petitioner's divorce decree awarded a specific sum of money, payable in monthly installments, to petitioner's wife. Such payments were to last over a period of less than 10 years. Held, the payments are not periodic payments within the meaning of sec. 71(a)(1) and are not deductible under sec. 215.
1Opinion of the Court
John Q. Adams, Petitioner v. Commissioner of Internal Revenue, Respondent
Adams v. Commissioner
Docket No. 6679-74
United States Tax Court
66 T.C. 830; 1976 U.S. Tax Ct. LEXIS 62;
August 3, 1976, Filed
Decision will be entered for the respondent.
Petitioner's divorce decree awarded a specific sum of money, payable in monthly installments, to petitioner's wife. Such payments were to last over a period of less than 10 years. Held, the payments are not periodic payments within the meaning of sec. 71(a)(1) and are not deductible under sec. 215.
John Q. Adams, pro se.
J. Michael Adcock, for the respondent.
I…
2Cases cited13 opinions
- Finley v. FinleySupreme Court of Oklahoma · 1935
- Bishop v. BishopSupreme Court of Oklahoma · 1944
- Dowdell v. DowdellSupreme Court of Oklahoma · 1970
- Johnson v. JohnsonSupreme Court of Oklahoma · 1969
- Bowen v. BowenSupreme Court of Oklahoma · 1938
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