Arnall v. Commissioner
United States Tax Court
Held, taxpayer, surviving spouse of decedent, is not entitled to deduct amounts paid by her in settlement of a claim for back alimony brought against taxpayer, as executrix of decedent's estate, by decedent's former wife, and for attorney's fees incurred by her in defending against such claim.
1Opinion of the Court
MADELINE R. ARNALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Arnall v. Commissioner
Docket No. 21427-81.
United States Tax Court
T.C. Memo 1983-232; 1983 Tax Ct. Memo LEXIS 552; 45 T.C.M. (CCH) 1423; T.C.M. (RIA) 83232;
April 28, 1983.
Held, taxpayer, surviving spouse of decedent, is not entitled to deduct amounts paid by her in settlement of a claim for back alimony brought against taxpayer, as executrix of decedent's estate, by decedent's former wife, and for attorney's fees incurred by her in defending against such claim.
Charles Van S. Mottola, for the petitioner.
Roslyn D.…
2Cases cited3 opinions
- Rushing v. CommissionerUnited States Tax Court · 1972
- Columbian Rope Co. v. CommissionerUnited States Tax Court · 1964
- Jarboe v. CommissionerUnited States Tax Court · 1963