Carle v. Commissioner
United States Tax Court
In 1959, a California interlocutory decree of divorce separately provided that petitioner should pay $ 100 per month for his wife's support and $ 100 per month for the support of his minor child. In 1961, in a proceeding brought by the wife under the New Jersey Reciprocal Support Act and the New York Uniform Support of Dependents Law, the Children's Court of Tioga County, N.Y., ordered petitioner to pay the single sum of $ 75 per month for the support of the wife and child.
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In 1959, a California interlocutory decree of divorce separately provided that petitioner should pay $ 100 per month for his wife's support and $ 100 per month for the support of his minor child. In 1961, in a proceeding brought by the wife under the New Jersey Reciprocal Support Act and the New York Uniform Support of Dependents Law, the Children's Court of Tioga County, N.Y., ordered petitioner to pay the single sum of $ 75 per month for the support of the wife and child. On July 27, 1965, in a suit by the wife for arrearages under the California decree, the New York Supreme Court ordered…
1Opinion of the Court
OPINION
Tannenwald, Judge:
Respondent determined deficiencies in petitioners’ Federal income taxes as follows:
Tamable year Deficiency Taxable year Deficiency
1963 _ . $189. 73 1965 _ - $171.00
1964 _ - 180.13 1966 _ . 171.00
In view of a concession by respondent, the only issue for decision is whether petitioners are entitled to deductions under section 215 1 for certain payments made in 1965 and 1966.
All facts have been stipulated and are so found.
At the time they filed the petition herein, petitioners’ legal residence was in Waverly, N.Y. They filed joint income tax returns for 1963 through 1966…
2Cases cited9 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Estate of Herman Borax, Deceased, Hermine H. Borax, Louis Borax and Benjamin Borax, Executors, and Hermine Borax v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Blyth v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. Sara N. Gotthelf, Theodore J. Gotthelf and Toby Gotthelf v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Gotthelf v. CommissionerUnited States Tax Court · 1967
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3Cited by6 opinions
- Marshall v. CommissionerUnited States Tax Court · 1976
- Archambault v. CommissionerUnited States Tax Court · 1970
- Carle v. CommissionerUnited States Tax Court · 1970
- Delehanty v. CommissionerUnited States Tax Court · 1977
- Glenn v. CommissionerUnited States Tax Court · 1970
1 more not listed; retrieve them via the Exa API.