White v. Commissioner
United States Tax Court
Husband and wife negotiated and entered into an agreement under which husband was to pay specified amounts to wife as installment payments of a principal sum obligation in lieu of support payments. The terms of the agreement were subsequently incorporated by a judgment of divorce. Husband thereafter made all payments to wife as required. The provision for support payments consisted of a paragraph divided into two subparagraphs. Under subpar.
Read the full summary
Husband and wife negotiated and entered into an agreement under which husband was to pay specified amounts to wife as installment payments of a principal sum obligation in lieu of support payments. The terms of the agreement were subsequently incorporated by a judgment of divorce. Husband thereafter made all payments to wife as required. The provision for support payments consisted of a paragraph divided into two subparagraphs. Under subpar. (a), certain indefeasible sums were to be paid in monthly installments over a 6-year period. Under subpar. (b), certain additional sums were to be paid…
1Opinion of the Court
Robert P. White, Petitioner v. Commissioner of Internal Revenue, Respondent; Nancy S. White, Petitioner v. Commissioner of Internal Revenue, Respondent
White v. Commissioner
Docket Nos. 7256-76, 7754-76
United States Tax Court
82 T.C. 222; 1984 U.S. Tax Ct. LEXIS 107; 82 T.C. No. 21;
February 6, 1984, Filed
Decision will be entered for the petitioner in docket No. 7256-76.
Decision will be entered for the respondent in docket No. 7754-76.
Husband and wife negotiated and entered into an agreement under which husband was to pay specified amounts to wife as installment payments of a principal sum…
2Cases cited17 opinions
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Thompson v. CommissionerUnited States Tax Court · 1968
- Jackson v. CommissionerUnited States Tax Court · 1970
- Gammill v. CommissionerUnited States Tax Court · 1980
12 more not listed; retrieve them via the Exa API.