Yancey v. Commissioner
United States Tax Court
A separation agreement merely provided that the child support "to be furnished by the husband shall exceed one-half of the total support of each child." The husband furnished $ 750 for the support of the child, an amount which was less than one-half of the total support. Held, such provision does not satisfy the requirement of sec. 152(e)(2)(A)(i), I.R.C. 1954.
1Opinion of the Court
Richard R. Yancey, Petitioner v. Commissioner of Internal Revenue, Respondent; Frankie Lee Johnson (formerly Frankie Lee Yancey), Petitioner v. Commissioner of Internal Revenue, Respondent
Yancey v. Commissioner
Docket Nos. 2453-77, 3047-77
United States Tax Court
72 T.C. 37; 1979 U.S. Tax Ct. LEXIS 142;
April 4, 1979, Filed
Decision will be entered for the respondent in docket No. 2453-77.
Decision will be entered under Rule 155 in docket No. 3047-77.
A separation agreement merely provided that the child support "to be furnished by the husband shall exceed one-half of the total support of each…
2Cases cited10 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Labay v. CommissionerUnited States Tax Court · 1970
- Allen F. Labay and Genevieve M. Labay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Brown v. CommissionerUnited States Tax Court · 1967
- Usher v. UsherDistrict Court, N.D. Georgia · 1977
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