Holahan v. Commissioner
United States Tax Court
Held, on the facts, that payments received by petitioner Antoinette during the taxable year 1949 were in discharge of a legal obligation which was incurred by her former husband, petitioner James, under a written instrument incident to their decree of divorce; that such payments were periodic payments taxable to Antoinette in the year in which received, and deductible by James in said year, all within the meaning of sections 22 (k) and 23 (u), Internal Revenue Code.
1Opinion of the Court
OPINION.
BRuce, Judge:
The principal issue to be determined in these proceedings is whether certain payments totaling $32,025 made by James T. Holahan, the petitioner in Docket No. 36399, to his former wife, Antoinette L. Holahan, the petitioner in Docket No. 31864, in 1949 are includible in her income under section 22 (k) of the Internal Revenue Code2 and are deductible by him under section 23 (u).3 By amended pleadings filed in Docket No. 31864, respondent has also alleged, as an alternative issue, that the net amount of $28,125 received by Antoinette in 1949 was taxable income to her under…
2Cases cited14 opinions
- Gale v. CommissionerUnited States Tax Court · 1949
- Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. GaleCourt of Appeals for the Second Circuit · 1951
- Dauwalter v. CommissionerUnited States Tax Court · 1947
- Cox v. CommissionerUnited States Tax Court · 1948
- Estate of Reid v. CommissionerUnited States Tax Court · 1950
9 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Dorothy Olster v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1985
- Twinam v. CommissionerUnited States Tax Court · 1954
- Davis v. CommissionerUnited States Tax Court · 1964
- Olster v. CommissionerUnited States Tax Court · 1982
- Fixler v. CommissionerUnited States Tax Court · 1956
19 more not listed; retrieve them via the Exa API.