Gotthelf v. Commissioner
United States Tax Court
Held, payments aggregating $ 7,000 a year (out of a larger total) by a husband to his divorced wife were for the support of their two minor children and were neither includable in her gross income nor deductible by him.
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Held, payments aggregating $ 7,000 a year (out of a larger total) by a husband to his divorced wife were for the support of their two minor children and were neither includable in her gross income nor deductible by him. An agreement providing for these payments contained a rider which sufficiently "fixed" or specified such payments as child support so as to meet the requirements of Commissioner v. Lester, 366 U.S. 299, and to qualify as child support under sec. 71(b), I.R.C. 1954.
1Opinion of the Court
OPINION
Raum, Judge:
The Commissioner determined the following deficiencies in the income tax of petitioners for the year 1960: Sara Nicoll Gotthelf, $2,092.37; Theodore J. and Toby Gotthelf, $1,632.87.
The sole question for decision is whether $7,000 out of a total of $11,400 paid in 1960 by a divorced husband to his former wife, pursuant to a separation agreement, is deductible as alimony by the husband and includable in the income of the divorced wife under the provisions of section 71(a) and 215 of the 1954 Code, or whether the payment of that $7,000 represents child support under section 71…
2Cases cited2 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Katrina Van Oss v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Murray M. SalzbergCourt of Appeals for the Second Circuit · 1967
3Cited by25 opinions
- Abramo v. CommissionerUnited States Tax Court · 1982
- William C. West and Virginia B. West v. United StatesCourt of Appeals for the Fourth Circuit · 1969
- Carle v. CommissionerUnited States Tax Court · 1970
- Wolman v. CommissionerUnited States Tax Court · 1975
- Mahler v. CommissionerUnited States Tax Court · 1987
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