Munderloh v. Commissioner
United States Tax Court
H and W were divorced on Nov. 5, 1953. On Oct. 15, 1953, they entered into a property settlement agreement under which H became obligated to pay W a lump sum of $ 5,000 and monthly payments of $ 125 until such monthly payments equaled $ 15,000, the making of said payments being conditioned on the subsequent entry of a divorce decree.
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H and W were divorced on Nov. 5, 1953. On Oct. 15, 1953, they entered into a property settlement agreement under which H became obligated to pay W a lump sum of $ 5,000 and monthly payments of $ 125 until such monthly payments equaled $ 15,000, the making of said payments being conditioned on the subsequent entry of a divorce decree. The laws of the State in which H and W resided (Maryland) provided that such an agreement was valid and binding on the parties thereto and would be set aside or modified by the divorce court only upon proof of collusion, mistake, or fraud. H paid W $ 5,000 on…
1Opinion of the Court
Gordon L. Munderloh, Petitioner v. Commissioner of Internal Revenue, Respondent; Walter H. Posch and Ruth Posch, Petitioners v. Commissioner of Internal Revenue, Respondent
Munderloh v. Commissioner
Docket Nos. 4230-65, 1739-66
United States Tax Court
48 T.C. 452; 1967 U.S. Tax Ct. LEXIS 83;
June 26, 1967, Filed
Decision will be entered for the petitioner in docket No. 4230-65.
Decision will be entered for the respondent in docket No. 1739-66.
H and W were divorced on Nov. 5, 1953. On Oct. 15, 1953, they entered into a property settlement agreement under which H became obligated to pay W a lump sum…
2Cases cited16 opinions
- Harris v. CommissionerSupreme Court of the United States · 1950
- Grossman v. GrossmanCourt of Appeals of Maryland · 1964
- Monroe v. WinnWashington Supreme Court · 1943
- John W., Jr. And Gloria Furrow v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1961
- Commissioner of Internal Revenue v. BlumCourt of Appeals for the Seventh Circuit · 1951
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