Joslyn v. Commissioner
United States Tax Court
1. Petitioner was divorced from his wife Charlotte Joslyn in 1940. The original decree of divorce provided that petitioner pay her $ 100 per month for alimony and also pay $ 100 per month for support of each of their four children. The original decree was amended on December 16, 1942. The amended decree provided that petitioner at his election could pay Charlotte $ 1,000 per month or make payments under the original decree.
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1. Petitioner was divorced from his wife Charlotte Joslyn in 1940. The original decree of divorce provided that petitioner pay her $ 100 per month for alimony and also pay $ 100 per month for support of each of their four children. The original decree was amended on December 16, 1942. The amended decree provided that petitioner at his election could pay Charlotte $ 1,000 per month or make payments under the original decree. Held, that payments made in 1942 and 1943 under the amended decree are deductible only to the extent of the provisions of the original decree. 2. Further amendments to the…
1Opinion of the Court
OPINION.
Withey, Judge:
The first issue before us consists of two questions, (1) whether the payments made by petitioner, George R. Joslyn, to Charlotte C. Joslyn for the taxable years here involved included amounts for the support of their minor children, and (2) whether the payment made to Ethel 3ST. Joslyn for the support of her minor son is deductible as alimony. If the payments to Charlotte did include amounts for that purpose, then the portions thereof that were for that purpose may not be deducted by the petitioner and are excluded from the income of Charlotte.1 Robert W. Budd, 7 T. C.…
2Cases cited9 opinions
- Dauwalter v. CommissionerUnited States Tax Court · 1947
- Weil v. CommissionerUnited States Tax Court · 1954
- Fleming v. CommissionerUnited States Tax Court · 1950
- Moitoret v. CommissionerUnited States Tax Court · 1946
- Budd v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
4 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Taylor v. CommissionerUnited States Tax Court · 1971
- Lester v. CommissionerUnited States Tax Court · 1959
- Kern v. CommissionerUnited States Tax Court · 1970
- Faber v. CommissionerUnited States Tax Court · 1958
16 more not listed; retrieve them via the Exa API.