Fixler v. Commissioner
United States Tax Court
Deductions -- Alimony -- Secs. 22(k) and 23(u), I. R. C. 1939. -- Prior to divorce in 1940 petitioner and his then wife entered into an enforceable oral agreement providing for support payments of $ 50 per week to the wife. The obligation to make the payments survived the divorce. In 1945 the parties reduced the agreement to writing in view of the husband's remarriage.
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Deductions -- Alimony -- Secs. 22(k) and 23(u), I. R. C. 1939. -- Prior to divorce in 1940 petitioner and his then wife entered into an enforceable oral agreement providing for support payments of $ 50 per week to the wife. The obligation to make the payments survived the divorce. In 1945 the parties reduced the agreement to writing in view of the husband's remarriage. Held, the written agreement was "incident" to divorce and payments made by the husband thereunder in the years 1949, 1950, 1951, and 1952 were properly deductible.
1Opinion of the Court
Maurice Fixler and Anne S. Fixler, Petitioners, v. Commissioner of Internal Revenue, Respondent
Fixler v. Commissioner
Docket Nos. 55189, 57528
United States Tax Court
25 T.C. 1313; 1956 U.S. Tax Ct. LEXIS 230;
March 29, 1956, Filed
Decisions will be entered for the petitioners.
Deductions -- Alimony -- Secs. 22(k) and 23(u), I. R. C. 1939. -- Prior to divorce in 1940 petitioner and his then wife entered into an enforceable oral agreement providing for support payments of $ 50 per week to the wife. The obligation to make the payments survived the divorce. In 1945 the parties reduced the agreement to…
Also in this document: Dissent · Harron; Dissent · Withey.
2Cases cited23 opinions
- Audubon v. ShufeldtSupreme Court of the United States · 1901
- Kelley v. KelleyIllinois Supreme Court · 1925
- Storey v. StoreyIllinois Supreme Court · 1888
- Herrick v. HerrickIllinois Supreme Court · 1925
- Hogg v. CommissionerUnited States Tax Court · 1949
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