Bardwell v. Commissioner
United States Tax Court
1. Held, payments received by petitioner from her divorced husband were includible in her gross income under section 71(a)(1) of the 1954 Code; 2. Held, further, 6-year statute of limitations applicable to 1954 and 1955 under section 6501(e)(1)(A) of the 1954 Code.
1Opinion of the Court
Train, Judge:
Respondent determined deficiencies in income tax for the calendar years and in the amounts as follows:
Tear Deficiency
1954_$993.79
1955_ 973. 09
1956_ 927.60
1957_ 957.48
1958_ 985. 52
Tbe issues for decision are:(1) Whether payments' received by petitioner from her divorced husband are includible in her gross income under section 71(a) (1) of the 1954 Code; and(2) Whether the 6-year statute of limitations is applicable to the taxable years 1954 and 1955.
KINDINGS 03? 3TAOT.
Some of the facts have been stipulated and are hereby found as stipulated.
The petitioner, Elizabeth H. Bardwell…
2Cases cited2 opinions
- Landa v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. AstinCourt of Appeals for the D.C. Circuit · 1953
- Seltzer v. CommissionerUnited States Tax Court · 1953
3Cited by116 opinions
- Thompson v. CommissionerUnited States Tax Court · 1968
- Vallone v. CommissionerUnited States Tax Court · 1987
- Wright v. CommissionerUnited States Tax Court · 1974
- Hesse v. CommissionerUnited States Tax Court · 1973
- Beard v. CommissionerUnited States Tax Court · 1981
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