Jacklin v. Commissioner
United States Tax Court
Rule 121, Tax Court Rules of Practice and Procedure. -- Motions for summary judgment by petitioner W and respondent, seeking a decision that petitioner H's payments under the spouses' written separation agreement are not deductible as a matter of law. For purposes of her motion only, W concedes that she and H were separated and that they executed the separation agreement.
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Rule 121, Tax Court Rules of Practice and Procedure. -- Motions for summary judgment by petitioner W and respondent, seeking a decision that petitioner H's payments under the spouses' written separation agreement are not deductible as a matter of law. For purposes of her motion only, W concedes that she and H were separated and that they executed the separation agreement. Held: Where the written separation agreement is not wholly without some standard for W's support, it is not insufficient as a matter of law under sec. 71(a)(2), I.R.C. 1954, for failing to state a definite amount for her…
1Opinion of the Court
Patience C. Jacklin (formerly Patience C. Rivkin), Petitioner v. Commissioner of Internal Revenue, Respondent; Dewey K. Rivkin, Petitioner v. Commissioner of Internal Revenue, Respondent
Jacklin v. Commissioner
Docket Nos. 4722-79, 7554-79
United States Tax Court
79 T.C. 340; 1982 U.S. Tax Ct. LEXIS 49; 79 T.C. No. 21;
August 17, 1982, Filed
Rule 121, Tax Court Rules of Practice and Procedure. -- Motions for summary judgment by petitioner W and respondent, seeking a decision that petitioner H's payments under the spouses' written separation agreement are not deductible as a matter of law. For…
Also in this document: Concurrence.
2Cases cited24 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Commissioner v. LesterSupreme Court of the United States · 1961
- Jacklin v. CommissionerUnited States Tax Court · 1982
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