Hirshon v. Commissioner
United States Tax Court
Held, a divorced husband is not entitled to deduct the total payments made for the support of his former wife and child if the divorce decree provides for a reduction of such payments upon the wife's remarriage, and thereby earmarks the amount to be presently used to maintain the child. Sec. 23 (u), I. R. C. 1939. Held, further, the amount thus allocable to the child is not includible in the gross income of the former wife. Sec. 22 (k), I. R. C. 1939.
1Opinion of the Court
OPINION.
Eaum, Judge:
The principal question for decision is .whether certain amounts paid to a former wife in 1951 are deductible in full as alimony under section 23 (u) of the Internal Revenue Code of 1939, or whether a portion of those payments was allocable to the support of a minor child within the meaning of section 22 (k) and therefore not deductible by the husband under section 23 (u) or includible in the former wife’s gross income under section 22 (k). The facts have been stipulated.
Petitioners Walter Hirshon and Jean McGraw Hirshon were married in 1931 and divorced in 1940. Their only…
2Cases cited9 opinions
- Weil v. CommissionerUnited States Tax Court · 1954
- Fleming v. CommissionerUnited States Tax Court · 1950
- Feinberg v Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Budd v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Mandel v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1950
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Metcalf v. CommissionerUnited States Tax Court · 1958
- Hirshon v. CommissionerUnited States Tax Court · 1956
- Metcalf v. CommissionerUnited States Tax Court · 1958