Newman v. Commissioner
United States Tax Court
Pursuant to a decree of divorce entered July 3, 1967, petitioner was awarded $ 66,550, payable in 121 monthly installments of $ 550 each. The payments commenced May 1, 1967, the date specified by the court in its findings of fact and conclusions of law issued in the proceedings. Failing to meet the requirements of sec. 71(c), the payments were not alimony.
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Pursuant to a decree of divorce entered July 3, 1967, petitioner was awarded $ 66,550, payable in 121 monthly installments of $ 550 each. The payments commenced May 1, 1967, the date specified by the court in its findings of fact and conclusions of law issued in the proceedings. Failing to meet the requirements of sec. 71(c), the payments were not alimony. After extensive litigation in the Ohio courts, a nunc pro tunc judgment was eventually entered correcting the original decree to provide payments commencing on July 3, 1967. Held, the cases requiring strict compliance with the formalistic…
1Opinion of the Court
Wilbur, Judge:
Respondent determined deficiencies in petitioner’s Federal income tax for the calendar years 1968, 1969, and 1970 in the amounts of $1451.41, $1535.89, and $1507.40, respectively. Petitioner received $6600 in each of the years 1968, 1969, and 1970 from her former husband pursuant to a 1967 divorce decree. We must decide whether these amounts were installment payments in discharge of a principal sum and thus nontaxable to petitioner under section 71(c)(1),1 or whether, under a 1973 nunc pro tunc court entry retroactively correcting the original decree, such payments represent…
2Cases cited18 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Daine v. CommissionerUnited States Tax Court · 1947
- Arnold Van Den Wymelenberg, as of the Estate of Eleanor Van Den Wymelenberg, and Arnold Van Den Wymelenberg v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- Van Vlaanderen v. CommissionerUnited States Tax Court · 1948
13 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Beard v. CommissionerUnited States Tax Court · 1981
- Darby v. CommissionerUnited States Tax Court · 1991
- Gordon v. CommissionerUnited States Tax Court · 1978
- Thomas v. CommissionerUnited States Tax Court · 1989
- Graham v. CommissionerUnited States Tax Court · 1982
31 more not listed; retrieve them via the Exa API.