Young v. Commissioner
United States Tax Court
George and Glendora were divorced in June 1963. Under the original decree Glendora was to receive the principal sum of $ 41,650 to be paid in installments over a period ending less than 10 years from the date of the decree. By December 1964, George had fallen behind in his payments and had been cited for contempt on several occasions. He still owed $ 38,050. To alleviate the problem, the parties entered into an "alimony agreement."
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George and Glendora were divorced in June 1963. Under the original decree Glendora was to receive the principal sum of $ 41,650 to be paid in installments over a period ending less than 10 years from the date of the decree. By December 1964, George had fallen behind in his payments and had been cited for contempt on several occasions. He still owed $ 38,050. To alleviate the problem, the parties entered into an "alimony agreement." They agreed that George would pay the balance ($ 38,050) in installments of $ 250 per month until the couple's minor child became emancipated or reached majority,…
1Opinion of the Court
Dawson, Judge:
In these consolidated cases the respondent determined the following Federal income tax deficiencies:
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Petitioners George C. Wallace and Mauzella Wallace have conceded one issue concerning their medical expense deduction for the year 1966. The only issue remaining for decision is whether $3,000 paid by George C. Wallace in 1966 and again in 1967 to his former wife, Glendora May Young, should be included in Glendora’s gross income for those years under section 71, I.R.C. 1954,1 and allowed as a deduction to George under section 215.
FINDINGS OF FACT
Some of the facts…
2Cases cited11 opinions
- Carmichael v. CommissionerUnited States Tax Court · 1950
- Loverin v. CommissionerUnited States Tax Court · 1948
- John W., Jr. And Gloria Furrow v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1961
- Price v. CommissionerUnited States Tax Court · 1968
- Stecker v. CommissionerUnited States Tax Court · 1959
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Abramo v. CommissionerUnited States Tax Court · 1982
- Crouser v. CommissionerUnited States Tax Court · 1980
- Wallace v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
- Abramo v. CommissionerUnited States Tax Court · 1982
- Crouser v. CommissionerUnited States Tax Court · 1980
5 more not listed; retrieve them via the Exa API.