Wick v. Commissioner
United States Tax Court
1. On the facts, held that payments to wife for her support prior to issuance of an order to pay alimony pendente lite are not within section 22 (k), and are not deductible under section 23 (u), I. R. C.Charles L. Brown, 7 T. C. 715; Frank J. Kalchthaler, 7 T. C. 625. 2. Petitioner's wife filed a libel for divorce in Pennsylvania in 1943, and the court ordered petitioner to make payments to her as alimony pendente lite.
Read the full summary
1. On the facts, held that payments to wife for her support prior to issuance of an order to pay alimony pendente lite are not within section 22 (k), and are not deductible under section 23 (u), I. R. C.Charles L. Brown, 7 T. C. 715; Frank J. Kalchthaler, 7 T. C. 625. 2. Petitioner's wife filed a libel for divorce in Pennsylvania in 1943, and the court ordered petitioner to make payments to her as alimony pendente lite. A decree of divorce was not entered until January 1944. Held, that payments of alimony pendente lite are not within section 22(k), and are not deductible under section 23(u).
1Opinion of the Court
OPINION.
Harron, Judge-.
During the period July 7 to December 31, 1942, petitioner and his wife were voluntarily separated, and the payments which petitioner made to his wife for her support, aggregating $2,-712.83, were made under an oral agreement. During this period, his wife was not legally separated or divorced from petitioner under a decree of separate maintenance or under a decree of divorce. Therefore, the payments made in 1942 were not payments ivhicli Margaret Wick was required to report in her gross income under section 22 (k) of the Internal Revenue Code. It follows that petitioner…
2Cases cited3 opinions
- Brown v. CommissionerUnited States Tax Court · 1946
- Kalchthaler v. CommissionerUnited States Tax Court · 1946
- Gundry v. GundrySupreme Court of Oklahoma · 1902
3Cited by42 opinions
- Daine v. CommissionerUnited States Tax Court · 1947
- Eccles v. CommissionerUnited States Tax Court · 1953
- Lerner v. CommissionerUnited States Tax Court · 1950
- Robert A. Riddell, District Director of Internal Revenue, Los Angeles District, California v. M. Robert Guggenheim, Jr.Court of Appeals for the Ninth Circuit · 1960
- Fields v. Comm'rUnited States Tax Court · 1950
37 more not listed; retrieve them via the Exa API.