Daniel v. Commissioner
United States Tax Court
Petitioner obtained a divorce from his wife in Texas on June 24, 1957. Petitioner was an income beneficiary of a trust whose situs was located in Oklahoma. On May 22, 1958, the District Court of Oklahoma awarded petitioner's ex-wife alimony in the amount of $ 72,000, and ordered the trust to make monthly payments of $ 750 in discharge of the judgment.
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Petitioner obtained a divorce from his wife in Texas on June 24, 1957. Petitioner was an income beneficiary of a trust whose situs was located in Oklahoma. On May 22, 1958, the District Court of Oklahoma awarded petitioner's ex-wife alimony in the amount of $ 72,000, and ordered the trust to make monthly payments of $ 750 in discharge of the judgment. The judgment was affirmed by the Oklahoma Supreme Court on Nov. 17, 1959, and payments toward the $ 72,000 were made from June 1960 through February 1969. Held, the Oklahoma proceedings did not transfer any beneficial interest in the trust to…
1Opinion of the Court
Richard T. Daniel, Jr., and Aena M. Daniel, Petitioners v. Commissioner of Internal Revenue, Respondent
Daniel v. Commissioner
Docket No. 3508-68
United States Tax Court
56 T.C. 655; 1971 U.S. Tax Ct. LEXIS 107;
June 29, 1971, Filed
Decision will be entered under Rule 50.
Petitioner obtained a divorce from his wife in Texas on June 24, 1957. Petitioner was an income beneficiary of a trust whose situs was located in Oklahoma. On May 22, 1958, the District Court of Oklahoma awarded petitioner's ex-wife alimony in the amount of $ 72,000, and ordered the trust to make monthly payments of $ 750 in…
2Cases cited19 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Vanderbilt v. VanderbiltSupreme Court of the United States · 1957
- Tobin v. TobinSupreme Court of Oklahoma · 1923
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