Brown v. Commissioner
United States Tax Court
Maintenance payments made by petitioner to his wife under a separation agreement not entered into incident to a judicial separation, held, not deductible under Internal Revenue Code, section 23(u).
1Opinion of the Court
Charles L. Brown, Petitioner, v. Commissioner of Internal Revenue, Respondent
Brown v. Commissioner
Docket No. 9146
United States Tax Court
7 T.C. 715; 1946 U.S. Tax Ct. LEXIS 86;
September 10, 1946, Promulgated
Decision will be entered for the respondent.
Maintenance payments made by petitioner to his wife under a separation agreement not entered into incident to a judicial separation, held, not deductible under Internal Revenue Code, section 23(u).
Joseph W. Price, III, Esq., for the petitioner.
Karl W. Windhorst, Esq., for the respondent.
Opper, Judge.
OPPER
OPINION.
A deficiency of $ 1,123.19 in…
2Cases cited3 opinions
- Brown v. CommissionerUnited States Tax Court · 1946
- Kalchthaler v. CommissionerUnited States Tax Court · 1946
- Faulkner v. CommissionerUnited States Tax Court · 1944