Borbonus v. Commissioner
United States Tax Court
Petitioner, pursuant to a written property settlement agreement incorporated in a divorce decree, was obligated to pay his former wife $ 300 a month for the support, maintenance, and education of his daughter. Petitioner defaulted in payment and his former wife brought suit for the back payments, totaling $ 6,540, plus interest and court costs.
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Petitioner, pursuant to a written property settlement agreement incorporated in a divorce decree, was obligated to pay his former wife $ 300 a month for the support, maintenance, and education of his daughter. Petitioner defaulted in payment and his former wife brought suit for the back payments, totaling $ 6,540, plus interest and court costs. Judgment was rendered in her favor in the total amount of $ 7,055.79. Petitioner and his former wife settled their differences for $ 7,000. During the years petitioner was in default, his daughter was over 18 but under 21 years of age. Held, no part of…
1Opinion of the Court
OPINION
Fat, Judge:
The Commissioner determined a deficiency in petitioners’ income tax for the year 1958 in the amount of $2,260.73. The only issue left for decision1 is whether any portion of $7,000 paid by petitioner William E. Borbonus to his former wife, Lillian Borbonus, in 1958 is deductible as alimony and interest.
All of the facts have been stipulated and are so found.
Petitioners William E. Borbonus (hereinafter referred to as petitioner) and Georgia Borbonus are husband and wife with their present residence in Houston, Tex. During the year 1958 they resided in New York City. They filed…
2Cases cited15 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Burnet v. HarmelSupreme Court of the United States · 1932
- Commissioner v. LesterSupreme Court of the United States · 1961
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
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3Cited by12 opinions
- Abramo v. CommissionerUnited States Tax Court · 1982
- Herbert L. Sperling and Janice Sperling v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- Henry v. CommissionerUnited States Tax Court · 1981
- Marshall v. CommissionerUnited States Tax Court · 1976
- Zampini v. CommissionerUnited States Tax Court · 1991
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