Smith v. Commissioner
United States Tax Court
In 1961 a California court established in that State the validity of a 1957 Oregon divorce decree the terms of which awarded W specified amounts for alimony, temporary support, child support, interest, and other items. The California court awarded W a judgment which itemized the amounts that were due and unpaid under the Oregon decree for these items. The court awarded H a $ 5,000 credit against this judgment on his counterclaim against W for conversion.
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In 1961 a California court established in that State the validity of a 1957 Oregon divorce decree the terms of which awarded W specified amounts for alimony, temporary support, child support, interest, and other items. The California court awarded W a judgment which itemized the amounts that were due and unpaid under the Oregon decree for these items. The court awarded H a $ 5,000 credit against this judgment on his counterclaim against W for conversion. In 1963 H and W entered into a settlement agreement in regard to the 1957 and 1961 judgments pursuant to which H paid W $ 10,000 in 1963 in…
1Opinion of the Court
Clarence W. Smith and Greta M. Smith, Petitioners v. Commissioner of Internal Revenue, Respondent
Smith v. Commissioner
Docket No. 2554-67
United States Tax Court
51 T.C. 1; 1968 U.S. Tax Ct. LEXIS 51;
October 2, 1968, Filed
Decision will be entered under Rule 50.
In 1961 a California court established in that State the validity of a 1957 Oregon divorce decree the terms of which awarded W specified amounts for alimony, temporary support, child support, interest, and other items. The California court awarded W a judgment which itemized the amounts that were due and unpaid under the Oregon decree for…
2Cases cited5 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Commissioner of Internal Revenue v. Walter H. Mendel and Lillian Mendel, Walter H. Mendel and Lillian Mendel v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Mendel v. CommissionerUnited States Tax Court · 1963
- Pillis v. CommissionerUnited States Tax Court · 1967
- Smith v. CommissionerUnited States Tax Court · 1968