Mass v. Commissioner
United States Tax Court
Husband and wife negotiated and executed an agreement under which husband agreed to pay specified sums to wife for her support and maintenance over a 20-year period. Prior to the time when any payments were required or made, the parties were divorced and the agreement was incorporated by reference in their divorce decree.
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Husband and wife negotiated and executed an agreement under which husband agreed to pay specified sums to wife for her support and maintenance over a 20-year period. Prior to the time when any payments were required or made, the parties were divorced and the agreement was incorporated by reference in their divorce decree. Also prior to any payments, wife married another man, as contemplated by the parties throughout their negotiations, execution of agreement, and subsequent divorce. Thereafter, husband made payments as required by the agreement and the decree of approximately $ 55,000…
1Opinion of the Court
Alfredo Mass and Brunhilde Mass, Petitioners v. Commissioner of Internal Revenue, Respondent; John E. Eichelman and Carolee Eichelman, Petitioners v. Commissioner of Internal Revenue, Respondent
Mass v. Commissioner
Docket Nos. 20863-80, 21191-80
United States Tax Court
81 T.C. 112; 1983 U.S. Tax Ct. LEXIS 56; 81 T.C. No. 10;
August 17, 1983, Filed
Decision will be entered for the petitioners in docket No. 20863-80.
Decision will be entered for the respondent in docket No. 21191-80.
Husband and wife negotiated and executed an agreement under which husband agreed to pay specified sums to wife for her…
2Cases cited27 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Lyeth v. HoeySupreme Court of the United States · 1938
- Commissioner v. LesterSupreme Court of the United States · 1961
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