Adams v. Commissioner
United States Tax Court
Petitioner's divorce decree awarded a specific sum of money, payable in monthly installments, to petitioner's wife. Such payments were to last over a period of less than 10 years. Held, the payments are not periodic payments within the meaning of sec. 71(a)(1) and are not deductible under sec. 215.
1Opinion of the Court
Irwin, Judge:
Respondent determined deficiencies in petitioner’s Federal income tax as follows:
Year Additions under Additions under ending Deficiency sec. 6651(a)1 sec. 6653(a)
12/31/66_ $1,243.00 $306.00 $195.00
12/31/67_ 2,310.56 553.00 202.00
12/31/68_ 2,826.00 606.00 218.00
12/31/69_ 1,901.63 475.40 270.92
Petitioner has conceded the correctness of all of respondent’s adjustments in the notice of deficiency except one, leaving as the only issue for our resolution: whether petitioner is entitled to deduct, under section 215, amounts paid as alimony to his former wife in each of the years in…
2Cases cited12 opinions
- Finley v. FinleySupreme Court of Oklahoma · 1935
- Bishop v. BishopSupreme Court of Oklahoma · 1944
- Dowdell v. DowdellSupreme Court of Oklahoma · 1970
- Johnson v. JohnsonSupreme Court of Oklahoma · 1969
- Bowen v. BowenSupreme Court of Oklahoma · 1938
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Yoakum v. CommissionerUnited States Tax Court · 1984
- Adams v. CommissionerUnited States Tax Court · 1976
- Hinish v. CommissionerUnited States Tax Court · 1978
- Lehrer v. CommissionerUnited States Tax Court · 1980
- Yoakum v. CommissionerUnited States Tax Court · 1984