Johnson v. Commissioner
United States Tax Court
Petitioner separated from his wife in 1926. At that time he asked her to obtain a divorce and offered to pay her $ 16,000 yearly for her maintenance and support, plus $ 4,000 for the maintenance and support of their minor son. She refused the request and offer. Petitioner made further efforts in 1927 to induce his wife to procure a divorce and agree to a proposed financial arrangement for maintenance and support.
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Petitioner separated from his wife in 1926. At that time he asked her to obtain a divorce and offered to pay her $ 16,000 yearly for her maintenance and support, plus $ 4,000 for the maintenance and support of their minor son. She refused the request and offer. Petitioner made further efforts in 1927 to induce his wife to procure a divorce and agree to a proposed financial arrangement for maintenance and support. In 1928 petitioner became engaged to be married, contingent upon his wife's obtaining a divorce. In 1928 petitioner offered to pay his wife $ 50,000 a year for maintenance and…
1Opinion of the Court
Robert Wood Johnson, Petitioner, v. Commissioner of Internal Revenue, Respondent
Johnson v. Commissioner
Docket No. 12749
United States Tax Court
10 T.C. 647; 1948 U.S. Tax Ct. LEXIS 215;
April 20, 1948, Promulgated
Decision will be entered under Rule 50.
Petitioner separated from his wife in 1926. At that time he asked her to obtain a divorce and offered to pay her $ 16,000 yearly for her maintenance and support, plus $ 4,000 for the maintenance and support of their minor son. She refused the request and offer. Petitioner made further efforts in 1927 to induce his wife to procure a divorce and…
2Cases cited5 opinions
- Moitoret v. CommissionerUnited States Tax Court · 1946
- Dennison v. DennisonNew Jersey Court of Chancery · 1925
- Sheehan v. SheehanNew Jersey Court of Chancery · 1910
- Griffiths v. GriffithsNew Jersey Court of Chancery · 1905
- Johnson v. CommissionerUnited States Tax Court · 1948