Lounsbury v. Commissioner
United States Tax Court
Under the terms of a divorce decree entered in 1950, petitioner was obligated to make $ 250 monthly payments to his divorced wife for a 5-year period, to pay the monthly rental on a house then occupied by her, and within 2 years to furnish her with a house worth not less than $ 10,000 or pay her $ 10,000 in cash. Petitioner made the $ 250 payments and the rental payments as ordered but failed to furnish her with a house or pay her the $ 10,000 cash.
Read the full summary
Under the terms of a divorce decree entered in 1950, petitioner was obligated to make $ 250 monthly payments to his divorced wife for a 5-year period, to pay the monthly rental on a house then occupied by her, and within 2 years to furnish her with a house worth not less than $ 10,000 or pay her $ 10,000 in cash. Petitioner made the $ 250 payments and the rental payments as ordered but failed to furnish her with a house or pay her the $ 10,000 cash. By an agreement in 1955 petitioner settled his outstanding obligation to his divorced wife whereby he made an initial payment upon the purchase…
1Opinion of the Court
Scott, Judge:
Respondent determined deficiencies in petitioners’ income tax in the amounts of $543.85, $604.48, and $681.14 for the years 1954, 1955, and 1956, respectively. Petitioners claim that they are entitled to refund of income tax paid in the amounts of $156, $1,583.60, and $187.20 for the same respective years. The only issue remaining for decision is whether payments of $250 per month made by the husband petitioner to his former wife and payments made toward the purchase of a home for her constitute deductible alimony payments.
FINDINGS OF FACT.
The petitioners, husband and wife…
2Cases cited8 opinions
- Prime v. PrimeOregon Supreme Court · 1943
- Briggs v. BriggsOregon Supreme Court · 1945
- Bartsch v. CommissionerUnited States Tax Court · 1952
- Loverin v. CommissionerUnited States Tax Court · 1948
- Warrington v. WarringtonOregon Supreme Court · 1938
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Kent v. CommissionerUnited States Tax Court · 1973
- Price v. CommissionerUnited States Tax Court · 1968
- Davis v. CommissionerUnited States Tax Court · 1964
- Sheldon A. Bernstein and Lorrie H. Bernstein v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Lundgaard v. United StatesDistrict Court, D. Kansas · 1972
17 more not listed; retrieve them via the Exa API.