Kent v. Commissioner
United States Tax Court
Pursuant to a divorce decree, H made monthly payments of $ 600 to W in the year 1969. The decree provided that the payments were to be made for a period of 54 months. The decree did not expressly or implicitly subject the payments to any of the contingencies of death of either spouse, remarriage, or change in the economic status of either spouse.
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Pursuant to a divorce decree, H made monthly payments of $ 600 to W in the year 1969. The decree provided that the payments were to be made for a period of 54 months. The decree did not expressly or implicitly subject the payments to any of the contingencies of death of either spouse, remarriage, or change in the economic status of either spouse. Held: The payments are nondeductible installment payments under sec. 71(c)(1), I.R.C. 1954. Mere mathematics will ascertain a principal sum specified in the decree. Held, further, under the facts herein, our decision in Jack E. Golsen, 54 T.C. 742…
1Opinion of the Court
Fat, Judge:
Respondent determined a deficiency in petitioners'' Federal income tax for tbe taxable year ending December 31,1969, in the amount of $4,369.
Tbe sole issue presented for our determination is whether amounts paid by petitioner George B. Kent, Jr., to bis former wife, pursuant to a divorce decree, qualify as periodic payments within tbe provisions of section 71(a) (1) of the Internal Revenue Code of 1954,1 and are therefore deductible by him under section 215.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of facts and the exhibits attached thereto are…
2Cases cited29 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
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3Cited by34 opinions
- Biggs v. CommissionerUnited States Tax Court · 1978
- Warnack v. CommissionerUnited States Tax Court · 1979
- Yoakum v. CommissionerUnited States Tax Court · 1984
- Martin v. CommissionerUnited States Tax Court · 1979
- Crouser v. CommissionerUnited States Tax Court · 1980
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