Talberth v. Commissioner
United States Tax Court
Held, that amounts paid to the petitioner by her former husband pursuant to judgments of the State court granting a separation are includable in her gross income under sec. 71(a) of the Internal Revenue Code of 1954, since no portion thereof was fixed by such judgments as a sum which is payable for support of minor children of the husband, within the meaning of sec. 71(b) of the Code.
1Opinion of the Court
Atkins, Judge:
The respondent determined deficiencies in income tax for the taxable years 1958, 1959,1960,1961, and 1962 in the respective amounts of $679.33, $738.04, $915.95, $809.91, and $755.80. The only issue is whether any portion of the amount of $6,000 paid to the petitioner by her former husband during each of the taxable years in question pursuant to the provisions of a State court separate maintenance judgment (and an amended judgment) is excludable from the petitioner’s gross income as representing amounts paid for the support of the petitioner’s minor children.
FINDINGS OF FACT
Some…
2Cases cited1 opinion
- Corliss v. BowersSupreme Court of the United States · 1930
3Cited by16 opinions
- Abramo v. CommissionerUnited States Tax Court · 1982
- Giordano v. CommissionerUnited States Tax Court · 1975
- Mass v. CommissionerUnited States Tax Court · 1983
- Libman v. CommissionerUnited States Tax Court · 1990
- Walstatter v. CommissionerUnited States Tax Court · 1992
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