Clark v. Commissioner
United States Tax Court
Petitioners were divorced Feb. 24, 1964, pursuant to a decree which awarded Janice alimony from Randal in the amount of $ 25,200 payable in installments of $ 300 per month for a period of 7 consecutive years. On February 21, 1964, Janice signed a "letter agreement" which provided that the monthly payments would be reduced to $ 50 per month if Janice remarried during the 7-year period.
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Petitioners were divorced Feb. 24, 1964, pursuant to a decree which awarded Janice alimony from Randal in the amount of $ 25,200 payable in installments of $ 300 per month for a period of 7 consecutive years. On February 21, 1964, Janice signed a "letter agreement" which provided that the monthly payments would be reduced to $ 50 per month if Janice remarried during the 7-year period. The modification "letter agreement" was not incorporated in the divorce decree because at that time Oklahoma law required that a divorce decree fix a noncontingent specific sum of alimony. Held, the letter…
1Opinion of the Court
Dawson, Judge:
In these consolidated cases the respondent determined the following Federal income tax deficiencies:
Petitioner Docket No. Year Deficiency
Randal W. Clark, Jr 4224-71 1967 $767.35
Janice H. Clark_ 4240-71 1967 687.60
Certain concessions have been made by each, petitioner and will be given effect in the Rule 50 computations. The only issue presented for decision is whether $3,000 paid by Randal W. Clark, J r., to J anice H. Clark in the year 1967 should be included in Janice’s gross income for that year under section 71(a), I.R.C. 1954,1 and allowed as a deduction to Randal under…
2Cases cited13 opinions
- Hogg v. CommissionerUnited States Tax Court · 1949
- James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Scofield, Collector of Internal Revenue v. GreerCourt of Appeals for the Fifth Circuit · 1950
- Jefferson v. CommissionerUnited States Tax Court · 1949
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Engelhardt v. CommissionerUnited States Tax Court · 1972
- Bernard v. CommissionerUnited States Tax Court · 1986
- Bernard v. CommissionerUnited States Tax Court · 1986
- Brooks v. CommissionerUnited States Tax Court · 1983
- Clark v. CommissionerUnited States Tax Court · 1972
2 more not listed; retrieve them via the Exa API.