Cramer v. Commissioner
United States Tax Court
Petitioner, who was divorced, received support and maintenance payments from her former husband under the terms of a written predivorce agreement. The payments were to cease upon occurrence of specified contingencies, including remarriage or death of the wife, none of which contingencies had arisen. The agreement was not incorporated into or mentioned in the divorce decree.
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Petitioner, who was divorced, received support and maintenance payments from her former husband under the terms of a written predivorce agreement. The payments were to cease upon occurrence of specified contingencies, including remarriage or death of the wife, none of which contingencies had arisen. The agreement was not incorporated into or mentioned in the divorce decree. Held, that such payments received by the wife in the taxable year qualify as "periodic payments" within the meaning of section 71(a)(1) of the 1954 Code; that the written agreement under which the payments were made, was…
1Opinion of the Court
Pierce, Judge:
Respondent determined a deficiency in income tax against the petitioner for the calendar year 1955 in the amount of $526.
The sole issue for decision is whether certain payments for support and maintenance, which the petitioner received from her former husband in 1955 after the parties had been divorced, and which were paid to her pursuant to a written agreement that had been executed by the parties prior to the divorce but that was not mentioned in the divorce decree, constitute taxable income to petitioner in 1955.
FINDINGS OF FACT.
Some of the facts were stipulated. The…
Also in this document: Dissent.
2Cases cited19 opinions
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Walsh v. Comm'rUnited States Tax Court · 1954
- Steinel v. CommissionerUnited States Tax Court · 1948
14 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Shomaker v. CommissionerUnited States Tax Court · 1962
- Kent v. CommissionerUnited States Tax Court · 1973
- Grant v. CommissionerUnited States Tax Court · 1985
- Lounsbury v. CommissionerUnited States Tax Court · 1961
- Borax v. CommissionerUnited States Tax Court · 1963
18 more not listed; retrieve them via the Exa API.