Martin v. Commissioner
United States Tax Court
In anticipation of divorce, H and W entered into a property settlement agreement that was incorporated in the divorce decree. The agreement provided for payments of alimony for 10 years and 1 month, and H agreed, in a separate paragraph of the settlement agreement, to pay an aggregate amount of $ 25,000 as "additional alimony" over a period of 2 years.
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In anticipation of divorce, H and W entered into a property settlement agreement that was incorporated in the divorce decree. The agreement provided for payments of alimony for 10 years and 1 month, and H agreed, in a separate paragraph of the settlement agreement, to pay an aggregate amount of $ 25,000 as "additional alimony" over a period of 2 years. Payment of this lump sum was to be made in two installments of $ 12,500 each, and $ 7,500 of each such installment was for the purpose of paying W's attorneys' fees. Held: H is not entitled to an alimony deduction for the $ 12,500 annual…
1Opinion of the Court
William A. Martin and Carol C. Martin, Petitioners v. Commissioner of Internal Revenue, Respondent
Martin v. Commissioner
Docket No. 11367-77
United States Tax Court
73 T.C. 255; 1979 U.S. Tax Ct. LEXIS 24;
November 13, 1979, Filed
Decision will be entered for the respondent.
In anticipation of divorce, H and W entered into a property settlement agreement that was incorporated in the divorce decree. The agreement provided for payments of alimony for 10 years and 1 month, and H agreed, in a separate paragraph of the settlement agreement, to pay an aggregate amount of $ 25,000 as "additional alimony"…
2Cases cited33 opinions
- Roberts v. CommissionerUnited States Tax Court · 1974
- Cammarano v. United StatesSupreme Court of the United States · 1959
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Wright v. CommissionerUnited States Tax Court · 1974
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
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