Donnelley v. Commissioner
United States Tax Court
The petitioner was in arrears in making alimony payments to his former wife under an agreement which was incorporated in a decree of divorce, and the former wife instituted a suit to compel payment of the alimony arrearage. The petitioner had not appealed from the divorce decree, and it had become final. The agreement was incident to the divorce.
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The petitioner was in arrears in making alimony payments to his former wife under an agreement which was incorporated in a decree of divorce, and the former wife instituted a suit to compel payment of the alimony arrearage. The petitioner had not appealed from the divorce decree, and it had become final. The agreement was incident to the divorce. Held, that expenses incurred and paid in contesting the action to compel alimony payments do not come within the scope of section 23 (a) (2), I. R. C., allowing deduction for nonbusiness expense. Lindsay C. Howard, 16 T. C. 157, followed.
1Opinion of the Court
OPINION.
Harron, -Judge:
The facts show clearly that the petitioner was obligated under the decree of divorce from Helen Donnelley to pay her alimony during her life in the amount of $30,000 each year. The Circuit Court adopted and approved the agreement of April 9, 1931, and made the agreement part of the divorce decree. The parties have stipulated that the agreement was incident to the divorce. The payments which the petitioner was obligated to'make to his former wife were alimony. There is no question respecting the nature of the payments.
The evidence shows that the petitioner made alimony…
2Cases cited2 opinions
- Gale v. CommissionerUnited States Tax Court · 1949
- Le Mond v. CommissionerUnited States Tax Court · 1949
3Cited by21 opinions
- Lewis v. CommissionerUnited States Tax Court · 1956
- S. B. Tressler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- McMurtry v. United StatesUnited States Court of Claims · 1955
- Fleischman v. CommissionerUnited States Tax Court · 1966
- Thomas Crawley Davis and Grace Ethel Davis v. United StatesUnited States Court of Claims · 1961
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