Joslin v. Commissioner
United States Tax Court
Held, certain installment payments made by the petitioner to his former wife qualify as alimony for Federal income tax purposes since such payments were for the support of petitioner's former wife rather than in consideration for any property interest owned by her; held, further, the petitioner's obligation to make such installment payments arose from the divorce decree and not the settlement agreement involved herein; consequently, such payments were not payable over a…
Read the full summary
Held, certain installment payments made by the petitioner to his former wife qualify as alimony for Federal income tax purposes since such payments were for the support of petitioner's former wife rather than in consideration for any property interest owned by her; held, further, the petitioner's obligation to make such installment payments arose from the divorce decree and not the settlement agreement involved herein; consequently, such payments were not payable over a period in excess of 10 years from the entry of the decree as required under sec. 71(c)(2), and were not deductible by…
1Opinion of the Court
OPINION
Sterrett, Judge:
The respondent determined a deficiency in the petitioner’s income tax for the calendar year 1963 in the amount of $1,666.11. This proceeding was submitted under Rule 30 of the Court’s Rules of Practice.
The error assigned by the petitioner with respect to the respondent’s determination is as follows:(a) The Commissioner erred in his determination that payments made by petitioner to his divorced wife totaling $2700.00 are not periodic payments under Section 71(e) and that petitioner is therefor not entitled to any deduction for such payments under Section 215.
Thus, the…
2Cases cited12 opinions
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Thompson v. CommissionerUnited States Tax Court · 1968
- Lewis v. LewisNevada Supreme Court · 1931
- Newbury v. CommissionerUnited States Tax Court · 1966
7 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Hesse v. CommissionerUnited States Tax Court · 1973
- Jackson v. CommissionerUnited States Tax Court · 1970
- Helen H. White v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Schottenstein v. CommissionerUnited States Tax Court · 1980
34 more not listed; retrieve them via the Exa API.