Hummel v. Commissioner
United States Tax Court
Alimony v. Child Maintenance -- Sec. 22 (k), I. R. C. 1939 -- Fixing Amount of Child Support -- Subsequent Amendment. -- Entire payment is taxable to divorced wife where it was for "alimony and maintenance of the child" under agreement incorporated in divorce decree, despite a later "awarding" of a lesser payment to the support of a minor child.
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner determined deficiencies in income tax as follows:
Tear Amount
1949_$147. 90
1950_ 14=7.84
1951_ 261. 00
1952__ 140.59
The only issue for decision is whether the Commissioner erred in including an amount representing alimony in the petitioner’s income for each year. The parties have filed a stipulation of facts which is adopted as the findings of fact.
The petitioner filed her individual income tax returns for the taxable years with the collector of internal revenue for the district of Kentucky.
The petitioner was divorced from Thomas Hummel on April 5, 1947, in…
2Cases cited7 opinions
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Daine v. CommissionerUnited States Tax Court · 1947
- Van Vlaanderen v. CommissionerUnited States Tax Court · 1948
- Van Vlaanderen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Moitoret v. CommissionerUnited States Tax Court · 1946
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Kirby v. CommissionerUnited States Tax Court · 1960
- Graham v. CommissionerUnited States Tax Court · 1982
- Graham v. CommissionerUnited States Tax Court · 1982
- Hummel v. CommissionerUnited States Tax Court · 1957
- Kirby v. CommissionerUnited States Tax Court · 1960
2 more not listed; retrieve them via the Exa API.