Fixler v. Commissioner
United States Tax Court
Deductions -- Alimony -- Secs. 22(k) and 23(u), I. R. C. 1939. -- Prior to divorce in 1940 petitioner and his then wife entered into an enforceable oral agreement providing for support payments of $ 50 per week to the wife. The obligation to make the payments survived the divorce. In 1945 the parties reduced the agreement to writing in view of the husband's remarriage.
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Deductions -- Alimony -- Secs. 22(k) and 23(u), I. R. C. 1939. -- Prior to divorce in 1940 petitioner and his then wife entered into an enforceable oral agreement providing for support payments of $ 50 per week to the wife. The obligation to make the payments survived the divorce. In 1945 the parties reduced the agreement to writing in view of the husband's remarriage. Held, the written agreement was "incident" to divorce and payments made by the husband thereunder in the years 1949, 1950, 1951, and 1952 were properly deductible.
1Opinion of the Court
OPINION.
Tietjens, Judge:
Pointing to the words of sections 22 (k) and 23 (u) which provide for a deduction by the husband if he makes payments to his divorced wife—
in discharge of * * * a legal obligation which, because of the marital or family relationship, is imposed upon or incurred by such husband * * * under a written instrument incident to such divorce or separation,
the Commissioner contends that two of the conditions precedent to the deductions here claimed are lacking, i. e., (1) that there was no legal obligation on the husband and (2) that the written agreement was not incident to…
2Cases cited10 opinions
- Hogg v. CommissionerUnited States Tax Court · 1949
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Cox v. CommissionerUnited States Tax Court · 1948
- Lerner v. CommissionerUnited States Tax Court · 1950
- Cox v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Harold E. Wondsel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Prince v. CommissionerUnited States Tax Court · 1976
- Pease v. CommissionerUnited States Tax Court · 1956
- Brooks v. CommissionerUnited States Tax Court · 1983
- Fixler v. CommissionerUnited States Tax Court · 1956
5 more not listed; retrieve them via the Exa API.