Metcalf v. Commissioner
United States Tax Court
1. Settlement agreement executed 3 days prior to divorce but not referred to in divorce decree, held, to survive divorce. 2. Where settlement agreement read as a whole earmarked a part of the weekly payments made by husband to wife as being for support of the minor children, held, husband not entitled to deduct and wife not taxable on part of payments so earmarked for support of children even though divorce decree did not specifically designate part payable for support of…
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1. Settlement agreement executed 3 days prior to divorce but not referred to in divorce decree, held, to survive divorce. 2. Where settlement agreement read as a whole earmarked a part of the weekly payments made by husband to wife as being for support of the minor children, held, husband not entitled to deduct and wife not taxable on part of payments so earmarked for support of children even though divorce decree did not specifically designate part payable for support of children. 3. Held, husband entitled to dependency credit for each of five children.
1Opinion of the Court
OPINION.
Drennen, Judge:
Petitioner Arthur G. B. Metcalf, in Docket No. 56056 (referred to herein as Arthur), and petitioner Mary C. Thomson (formerly Mary C. Metcalf, and referred to herein as Mary) in Docket No. 56330, were formerly husband and wife. Mary obtained a divorce from Arthur in 1950 and married Thomson in 1954.
The only issues are: (1) To what extent, if any, do the periodic payments made by Arthur to Mary during the year 1951 constitute alimony payments taxable to Mary under section 22 (k) and deductible by Arthur under section 23 (u) of the Internal Revenue Code of 1939; and (2)…
2Cases cited14 opinions
- Schillander v. SchillanderMassachusetts Supreme Judicial Court · 1940
- Freeman v. SieveMassachusetts Supreme Judicial Court · 1949
- Weil v. CommissionerUnited States Tax Court · 1954
- Wilson v. CaswellMassachusetts Supreme Judicial Court · 1930
- Boettiger v. CommissionerUnited States Tax Court · 1958
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Thomson v. CommissionerUnited States Tax Court · 1964
- Lester v. CommissionerUnited States Tax Court · 1959
- Ashe v. CommissionerUnited States Tax Court · 1959
- Ashe v. CommissionerUnited States Tax Court · 1959
- Bettison v. CommissionerUnited States Tax Court · 1961
5 more not listed; retrieve them via the Exa API.