Kirby v. Commissioner
United States Tax Court
On March 8, 1957, petitioner, who was pregnant, instituted an action against her husband, John, for separation from bed and board. On March 19, 1957, the court issued an order requiring the husband to pay petitioner $ 100 per week for support, plus doctors' bills and maternity expenses. Petitioner moved to another residence, and on August 8, 1957, gave birth to a son, the only child that was born to the marriage.
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On March 8, 1957, petitioner, who was pregnant, instituted an action against her husband, John, for separation from bed and board. On March 19, 1957, the court issued an order requiring the husband to pay petitioner $ 100 per week for support, plus doctors' bills and maternity expenses. Petitioner moved to another residence, and on August 8, 1957, gave birth to a son, the only child that was born to the marriage. On November 4, 1957, an amending court order was issued, to the effect that beginning the next day John should pay $ 75 per week for the support and maintenance of petitioner and…
1Opinion of the Court
Constance B. Kirby, Petitioner, v. Commissioner of Internal Revenue, Respondent
Kirby v. Commissioner
Docket No. 78849
United States Tax Court
35 T.C. 306; 1960 U.S. Tax Ct. LEXIS 19;
November 22, 1960, Filed
Decision will be entered for the respondent.
On March 8, 1957, petitioner, who was pregnant, instituted an action against her husband, John, for separation from bed and board. On March 19, 1957, the court issued an order requiring the husband to pay petitioner $ 100 per week for support, plus doctors' bills and maternity expenses. Petitioner moved to another residence, and on August 8, 1957,…
2Cases cited4 opinions
- Moitoret v. CommissionerUnited States Tax Court · 1946
- Kirby v. CommissionerUnited States Tax Court · 1960
- Commissioner of Internal Revenue v. Bessie N. Rankin. Robert L. Rankin v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Hummel v. CommissionerUnited States Tax Court · 1957