Barnum v. Commissioner
United States Tax Court
1. Petitioner during the taxable year received alimony from her husband pursuant to a written agreement entered into 19 years subsequent to their divorce. This was the fourth separation agreement between the parties and was in settlement of a dispute in respect to alimony provided by the decree and prior agreements which were incident to the divorce.
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1. Petitioner during the taxable year received alimony from her husband pursuant to a written agreement entered into 19 years subsequent to their divorce. This was the fourth separation agreement between the parties and was in settlement of a dispute in respect to alimony provided by the decree and prior agreements which were incident to the divorce. Held, the written agreement here was "incident to" the divorce within the meaning of section 22(k) of the Code, therefore, the alimony is taxable income to the petitioner. 2. Petitioner acquired stock in a cooperative apartment corporation in…
1Opinion of the Court
OPINION.
Black, Judge:
Two issues are presented bere for our decision. Tbe first issue involves section 22 (k) of the Code,1 and specifically whether the written agreement pursuant to which petitioner received alimony was “incident to” the divorce acquired by petitioner 19 years prior to the agreement. The question is a two-fold one. First, just what is the proper construction to be applied to the statutory term “written instrument incident to such divorce,” and second, how is this term to be applied to the fact situation presented. During the past 5 years the phrase, “incident to” has…
2Cases cited14 opinions
- Cox v. CommissionerUnited States Tax Court · 1948
- Feinberg v Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Lerner v. CommissionerUnited States Tax Court · 1950
- Cox v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Grant v. CommissionerUnited States Tax Court · 1952
9 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Walsh v. Comm'rUnited States Tax Court · 1954
- Holahan v. CommissionerUnited States Tax Court · 1954
- Young v. CommissionerUnited States Tax Court · 1999
- Fixler v. CommissionerUnited States Tax Court · 1956
- Louise F. Young, A/K/A Louise Y. Ausman James R. Ausman v. Commissioner of Internal Revenue, John B. Young Martha H. Young v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2001
13 more not listed; retrieve them via the Exa API.