Wolman v. Commissioner
United States Tax Court
Held: Obligation of petitioner to provide support for his estranged wife pursuant to decree of the Family Court of the State of New York was extinguished by a judgment of absolute divorce granted to the petitioner by the Supreme Court of New York on the grounds of wife's misconduct. Payments made subsequent to the divorce decree are not deductible by petitioner. Jeanne S. Knobler, 59 T.C. 261 (1972), distinguished.
1Opinion of the Court
Benjamin Wolman, Petitioner v. Commissioner of Internal Revenue, Respondent
Wolman v. Commissioner
Docket No. 8592-73
United States Tax Court
64 T.C. 883; 1975 U.S. Tax Ct. LEXIS 84;
August 18, 1975, Filed
Decision will be entered under Rule 155.
Held: Obligation of petitioner to provide support for his estranged wife pursuant to decree of the Family Court of the State of New York was extinguished by a judgment of absolute divorce granted to the petitioner by the Supreme Court of New York on the grounds of wife's misconduct. Payments made subsequent to the divorce decree are not deductible by…
2Cases cited14 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Korman v. CommissionerUnited States Tax Court · 1961
- Commissioner of Internal Revenue v. Sara N. Gotthelf, Theodore J. Gotthelf and Toby Gotthelf v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Gotthelf v. CommissionerUnited States Tax Court · 1967
- Emmons v. CommissionerUnited States Tax Court · 1961
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