Buckley v. Commissioner
United States Tax Court
1. Petitioners Charlotte G. Buckley and Daniel C. Buckley executed a separation agreement in 1932. There was no "legal separation." In 1940 Daniel obtained a Mexican divorce decree; however, in 1961 the Mexican court which granted the divorce held that it was fraudulently obtained and null and void ab initio. Daniel's payments under the separation agreement fell into arrears and in 1939 and again in 1946 Charlotte instituted suits for such arrearages.
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1. Petitioners Charlotte G. Buckley and Daniel C. Buckley executed a separation agreement in 1932. There was no "legal separation." In 1940 Daniel obtained a Mexican divorce decree; however, in 1961 the Mexican court which granted the divorce held that it was fraudulently obtained and null and void ab initio. Daniel's payments under the separation agreement fell into arrears and in 1939 and again in 1946 Charlotte instituted suits for such arrearages. These suits culminated in judgments in favor of Charlotte which included interest to the date of judgment. Daniel was a beneficiary of a trust…
1Opinion of the Court
TxetjeNS, Judge:
The Commissioner determined income tax deficiencies as follows:
Estate of Daniel Buckley_ 1953 $1,549.94
Daniel C. Buckley_ Charlotte Gt. Buckley. 1963 $4,118.81 1954 1, 501. 69 1953 16, 999. 57 1954 671.13
The questions presented are: (1) Whether payments received by Charlotte in 1953 and 1951 were made under a written instrument incident to divorce; (2) whether all or any part of the payments constituted interest taxable to Charlotte and deductible by Daniel; (3) whether Daniel was entitled to file a joint return with Willa K. Buckley in 1953 and 1954; (4) whether Daniel was…
2Cases cited18 opinions
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Gale v. CommissionerUnited States Tax Court · 1949
- Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. GaleCourt of Appeals for the Second Circuit · 1951
- Brown v. CommissionerUnited States Tax Court · 1946
- Smith v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
13 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Estate of Herman Borax, Deceased, Hermine H. Borax, Louis Borax and Benjamin Borax, Executors, and Hermine Borax v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Wild v. CommissionerUnited States Tax Court · 1964
- Lucy Freck, A/K/A Lucy Cameron v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1994
- Untermann v. CommissionerUnited States Tax Court · 1962
21 more not listed; retrieve them via the Exa API.