McLean v. Commissioner
United States Tax Court
While a divorce action was pending the taxpayer and his wife, through attorneys, entered into protracted negotiations, resulting in a general agreement for maintenance and support, the division of property, and settlement of marital claims, which agreement was incorporated in the divorce decree. By it the taxpayer agreed, inter alia, to pay specified monthly amounts, varying according to contingencies, for the wife's support and maintenance.
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While a divorce action was pending the taxpayer and his wife, through attorneys, entered into protracted negotiations, resulting in a general agreement for maintenance and support, the division of property, and settlement of marital claims, which agreement was incorporated in the divorce decree. By it the taxpayer agreed, inter alia, to pay specified monthly amounts, varying according to contingencies, for the wife's support and maintenance. In compromise of her demand for a share in his prospective benefits from certain trusts, he further agreed that in the event of her remarriage he would…
1Opinion of the Court
OPINION.
Johnson, Judge:
During the pendency of a proceeding which resulted in a divorce decree, petitioner and his wife entered into a formal agreement relating to his duty of maintenance and support for the wife and two children, a division of property, a mutual release of claims, and an assignment by him to the children of fractional interests in certain trusts, of which he was a beneficiary. The agreement was ratified, approved, and confirmed by the court’s decree of July 27j 1943, which granted the divorce and ordered each party to perform his obligations under the agreement. Petitioner…
2Cases cited7 opinions
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Merrill v. FahsSupreme Court of the United States · 1945
- Jones v. CommissionerUnited States Tax Court · 1943
- Hooker v. CommissionerUnited States Tax Court · 1948
- Estate of Barnard v. CommissionerUnited States Tax Court · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Glen v. CommissionerUnited States Tax Court · 1966
- McMurtry v. CommissionerUnited States Tax Court · 1951
- Taurog v. CommissionerUnited States Tax Court · 1948
- Harding v. CommissionerUnited States Tax Court · 1948
- Estate of Iversen v. CommissionerUnited States Tax Court · 1975
17 more not listed; retrieve them via the Exa API.