Hirshon v. Commissioner
United States Tax Court
Held, a divorced husband is not entitled to deduct the total payments made for the support of his former wife and child if the divorce decree provides for a reduction of such payments upon the wife's remarriage, and thereby earmarks the amount to be presently used to maintain the child. Sec. 23 (u), I. R. C. 1939. Held, further, the amount thus allocable to the child is not includible in the gross income of the former wife. Sec. 22 (k), I. R. C. 1939.
1Opinion of the Court
Estate of Dorothy R. Hirshon, Deceased, Walter Hirshon, Executor, and Walter Hirshon, Petitioners, v. Commissioner of Internal Revenue, Respondent. Jean McGraw Hirshon, Petitioner, v. Commissioner of Internal Revenue, Respondent
Hirshon v. Commissioner
Docket Nos. 57896, 61658
United States Tax Court
27 T.C. 558; 1956 U.S. Tax Ct. LEXIS 6;
December 21, 1956, Filed
Decision will be entered under Rule 50 in Docket No. 57896; and decision will be entered for the petitioner in Docket No. 61658.
Held, a divorced husband is not entitled to deduct the total payments made for the support of his former wife…
2Cases cited10 opinions
- Weil v. CommissionerUnited States Tax Court · 1954
- Fleming v. CommissionerUnited States Tax Court · 1950
- Feinberg v Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Budd v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Mandel v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1950
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