Cothran v. Commissioner
United States Tax Court
Petitioner received alimony payments from her former husband under a 1965 decree that did not fix specific payments for child support. The decree required that petitioner make mortgage, local tax, and insurance payments with respect to property that she owned as a tenant in common with her former spouse.
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Petitioner received alimony payments from her former husband under a 1965 decree that did not fix specific payments for child support. The decree required that petitioner make mortgage, local tax, and insurance payments with respect to property that she owned as a tenant in common with her former spouse. In 1970, the court having jurisdiction over petitioner's alimony action entered an order indicating that the 1965 decree erroneously failed to allocate the payments between alimony and child support, but it did not purport to cure the mistake retroactively. Held, petitioner cannot exclude any…
1Opinion of the Court
Josephine D. Cothran, Petitioner v. Commissioner of Internal Revenue, Respondent
Cothran v. Commissioner
Docket No. 3012-70
United States Tax Court
57 T.C. 296; 1971 U.S. Tax Ct. LEXIS 19;
November 30, 1971, Filed
Decision will be entered under Rule 50.
Petitioner received alimony payments from her former husband under a 1965 decree that did not fix specific payments for child support. The decree required that petitioner make mortgage, local tax, and insurance payments with respect to property that she owned as a tenant in common with her former spouse. In 1970, the court having jurisdiction over…
2Cases cited9 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Lyeth v. HoeySupreme Court of the United States · 1938
- Commissioner v. LesterSupreme Court of the United States · 1961
- Lilly v. CommissionerSupreme Court of the United States · 1952
- Bradley v. CommissionerUnited States Tax Court · 1958
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