Bernstein v. Commissioner
United States Tax Court
A decree of divorce, dated April 24, 1972, provided, in part, that petitioner's former spouse be awarded (1) "alimony in gross" of $60,000, payable $1,000 per month for sixty months beginning in May, 1972 and (2) at the termination of said sixty months, if his wife had not remarried, "additional alimony" of $700 per month until the death of petitioner or his former spouse, his former wife's remarriage or 12 years after the date of the first $700 payment.
Read the full summary
A decree of divorce, dated April 24, 1972, provided, in part, that petitioner's former spouse be awarded (1) "alimony in gross" of $60,000, payable $1,000 per month for sixty months beginning in May, 1972 and (2) at the termination of said sixty months, if his wife had not remarried, "additional alimony" of $700 per month until the death of petitioner or his former spouse, his former wife's remarriage or 12 years after the date of the first $700 payment. Pursuant to the decree petitioner paid his former spouse $7,092 and $12,000 in 1972 and 1973, respectively. Held, under Nebraska law an…
1Opinion of the Court
SHELDON A. BERNSTEIN and LORRIE H. BERNSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bernstein v. Commissioner
Docket No. 6430-76.
United States Tax Court
T.C. Memo 1978-84; 1978 Tax Ct. Memo LEXIS 433; 37 T.C.M. (CCH) 395; T.C.M. (RIA) 780084;
February 28, 1978, Filed
A decree of divorce, dated April 24, 1972, provided, in part, that petitioner's former spouse be awarded (1) "alimony in gross" of $60,000, payable $1,000 per month for sixty months beginning in May, 1972 and (2) at the termination of said sixty months, if his wife had not remarried, "additional alimony" of $700…
2Cases cited8 opinions
- Ziegenbein v. DammeNebraska Supreme Court · 1940
- Bartsch v. CommissionerUnited States Tax Court · 1952
- Karrer v. KarrerNebraska Supreme Court · 1973
- Ball v. BallNebraska Supreme Court · 1968
- Glasgow v. CommissionerUnited States Tax Court · 1953
3 more not listed; retrieve them via the Exa API.