Eno v. Commissioner
United States Tax Court
Alimony: Periodic payments: Modification of decree. - Under a decree of divorce a husband was to pay his former wife a specified amount in monthly installments which would last for more than ten years. A higher court later accelerated the payments so that the principal amount would be paid within ten years. The Tax Court held that the period began at the time the final judgment of the higher court was entered rather than at the time the first decree was entered.
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Alimony: Periodic payments: Modification of decree. - Under a decree of divorce a husband was to pay his former wife a specified amount in monthly installments which would last for more than ten years. A higher court later accelerated the payments so that the principal amount would be paid within ten years. The Tax Court held that the period began at the time the final judgment of the higher court was entered rather than at the time the first decree was entered. Therefore the payments would be made within ten years qualifying as periodic payments which could not be deducted by the husband.…
1Opinion of the Court
Gordon M. Eno and Zellma A. Eno v. Commissioner.
Eno v. Commissioner
Docket No. 293-64.
United States Tax Court
T.C. Memo 1965-219; 1965 Tax Ct. Memo LEXIS 111; 24 T.C.M. (CCH) 1122; T.C.M. (RIA) 65219;
August 12, 1965
Alimony: Periodic payments: Modification of decree. - Under a decree of divorce a husband was to pay his former wife a specified amount in monthly installments which would last for more than ten years. A higher court later accelerated the payments so that the principal amount would be paid within ten years. The Tax Court held that the period began at the time the final judgment of…
2Cases cited20 opinions
- Eccles v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953
- Gale v. CommissionerUnited States Tax Court · 1949
- Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. GaleCourt of Appeals for the Second Circuit · 1951
- Scott v. ScottNebraska Supreme Court · 1951
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