Mills v. Commissioner
United States Tax Court
T made payments to his former wife pursuant to a divorce decree and "property settlement" agreement incorporated therein. Held, such payments were in respect of a division of property pursuant to Oklahoma law and are not deductible under sec. 215, I.R.C. 1954, as alimony described in sec. 71.
1Opinion of the Court
Ernest H. Mills, Petitioner v. Commissioner of Internal Revenue, Respondent; Ernest H. Mills and Loretta E. Mills, Petitioners v. Commissioner of Internal Revenue, Respondent
Mills v. Commissioner
Docket Nos. 2872-68, 2873-68
United States Tax Court
54 T.C. 608; 1970 U.S. Tax Ct. LEXIS 180;
March 25, 1970, Filed
Decision will be entered for the respondent.
T made payments to his former wife pursuant to a divorce decree and "property settlement" agreement incorporated therein. Held, such payments were in respect of a division of property pursuant to Oklahoma law and are not deductible under sec. 215,…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Thompson v. CommissionerUnited States Tax Court · 1968
- Tobin v. TobinSupreme Court of Oklahoma · 1923
- Bullock v. Mayor, Aldermen Commonalty, N.Y.New York Court of Appeals · 1885
- Heuertematte v. . MorrisNew York Court of Appeals · 1885
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