Stokes v. Commissioner
United States Tax Court
P, McNeill Stokes, and his former wife, Judy F. Stokes, were divorced by a final decree of divorce entered May 14, 1986. The decree incorporated a settlement agreement between the spouses as to payments by the husband to the wife and a division of property. The settlement agreement provided that the provisions of a temporary order entered Oct. 15, 1985, would remain in effect until Mar. 31, 1987, except where stated to the contrary.
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P, McNeill Stokes, and his former wife, Judy F. Stokes, were divorced by a final decree of divorce entered May 14, 1986. The decree incorporated a settlement agreement between the spouses as to payments by the husband to the wife and a division of property. The settlement agreement provided that the provisions of a temporary order entered Oct. 15, 1985, would remain in effect until Mar. 31, 1987, except where stated to the contrary. One of the provisions of the temporary order was for payment by P to Ms. Judy Stokes of $ 4,800 a month. Held: P is not entitled to deduct under sec. 215, I.R.C.…
1Opinion of the Court
McNEILL STOKES AND CAROL C. STOKES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stokes v. Commissioner
Docket No. 15463-91
United States Tax Court
T.C. Memo 1994-456; 1994 Tax Ct. Memo LEXIS 461; 68 T.C.M. (CCH) 705;
September 14, 1994, Filed
Decision will be entered in accordance with the agreement of the parties and our holding herein for respondent.
P, McNeill Stokes, and his former wife, Judy F. Stokes, were divorced by a final decree of divorce entered May 14, 1986. The decree incorporated a settlement agreement between the spouses as to payments by the husband to the wife and a…
2Cases cited9 opinions
- Ramsay v. SimsSupreme Court of Georgia · 1952
- Winokur v. WinokurSupreme Court of Georgia · 1988
- Stone v. StoneSupreme Court of Georgia · 1985
- Cousins v. CousinsSupreme Court of Georgia · 1984
- Sapp v. SappSupreme Court of Georgia · 1989
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