Legal Opinion

Kalchthaler v. Commissioner

United States Tax Court

Decided August 20, 1946No. Docket No. 9207PublishedCited by 47 opinions

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Petitioner separated himself from his wife and failed to provide for her support. She obtained a judgment of nonsupport against him, with an order to him to pay a sum weekly for her support and separate maintenance. The support order was not a decree of legal separation, with separate maintenance. Petitioner's wife was not legally separated from him. Held, that petitioner is not entitled to a deduction under section 23 (u) of the Internal Revenue Code because the payments to his wife were not includible in her gross income under section 22 (k).

1Opinion of the Court

OPINION.

Harron, Judge:

Petitioner seeks a deduction under section 23 (u) of the Internal Kevenue Code for payments he made to his wife in the taxable year for her support. Whether petitioner is entitled to a deduction depends upon whether the payments to his wife come within section 22 (k). Both sections are set forth in the margin.1

These sections were added to the Internal Kevenue Code by the Revenue Act of 1942. See subsections (a) and (b) of section 120, Revenue Act of 1942. Section 22 (k) is a new provision which has been added to section 22 (relating to gross income) under which a new…

2Cases cited2 opinions

Dyer v. . DyerSupreme Court of North Carolina · 1937
Carey v. CareySuperior Court of Pennsylvania · 1904

3Cited by47 opinions

Daine v. CommissionerUnited States Tax Court · 1947
Brown v. CommissionerUnited States Tax Court · 1946
Wick v. CommissionerUnited States Tax Court · 1946
Boettiger v. CommissionerUnited States Tax Court · 1958
Reighley v. CommissionerUnited States Tax Court · 1951

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