Cox v. Commissioner
United States Tax Court
Petitioner procured a divorce by default in Florida while stationed there in military service, and shortly thereafter, in 1943, remarried. The decree made no provision for alimony or property settlement. More than seven months later, in 1944, he agreed in writing to make payments for support of his former wife and minor children.
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Petitioner procured a divorce by default in Florida while stationed there in military service, and shortly thereafter, in 1943, remarried. The decree made no provision for alimony or property settlement. More than seven months later, in 1944, he agreed in writing to make payments for support of his former wife and minor children. Payments made were denied deduction under sections 22 (k) and 23 (u), I. R. C.Held, the agreement in 1944 was not incident to the divorce, within the intendment of section 22 (k), and the deductions were properly disallowed.
1Opinion of the Court
OPINION.
Disney, Judge:
The single problem here is whether the petitioner’s agreement on June 29,1944, more than seven months after his divorce from his wife, was “incident” to such divorce, within the intendment of section 22 (k) of the Internal Revenue Code.1 If so, the amounts paid by him to his wife in the taxable year were taxable to her, and deductible by him under section 23 (u) of the code.
In a broad sense, the contract here can be seen as incidental to the divorce earlier secured by the petitioner, in that the written contract refers to the divorce and provides that the former wife…
2Cases cited3 opinions
- Brown v. CommissionerUnited States Tax Court · 1946
- Dauwalter v. CommissionerUnited States Tax Court · 1947
- Estate of Barnard v. CommissionerUnited States Tax Court · 1947
3Cited by38 opinions
- Hogg v. CommissionerUnited States Tax Court · 1949
- Lerner v. CommissionerUnited States Tax Court · 1950
- Cox v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Holahan v. CommissionerUnited States Tax Court · 1954
- Reighley v. CommissionerUnited States Tax Court · 1951
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