Douglas v. Commissioner
United States Tax Court
Petitioner and her husband executed a community property settlement agreement anticipatory of divorce. They were residents of a community property State and virtually all assets in the possession of the husband, including all items held for the production of income, were community property. By virtue of the agreement, petitioner received approximately one-half of all such property.
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Petitioner and her husband executed a community property settlement agreement anticipatory of divorce. They were residents of a community property State and virtually all assets in the possession of the husband, including all items held for the production of income, were community property. By virtue of the agreement, petitioner received approximately one-half of all such property. The agreement also included a provision for periodic alimony, and petitioner's husband further bound himself to limit his specific bequests to $ 90,000 and to leave the residue of his estate to his and petitioner's…
1Opinion of the Court
Forrester, Judge:
The Commissioner has determined a deficiency-in the income tax of the petitioner for the year 1953 in the amount of $7,997.58. The sole issue is whether respondent erred in disallowing $12,000 of a deduction in the amount of $15,175 claimed under section 23(a) (2) of the Internal Bevenue Code of 1939.1
FINDINGS OF FACT.
The stipulated facts are so found.
Petitioner is an unmarried woman residing in Los Angeles, California. She filed her individual income tax return for the calendar year 1953 with the director of internal revenue at Los Angeles.
From June 5, 1916, to March 2,…
2Cases cited15 opinions
- Helene Marceau Sidebotham v. W. L. Robison, Administrator of the Estate of Robert Sidebotham, Deceased, and Robert Sidebotham and James SidebothamCourt of Appeals for the Ninth Circuit · 1955
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- W. R. Grimshaw Company and National Surety Corporation v. Nevil C. Withrow Co., Inc.Court of Appeals for the Eighth Circuit · 1957
- Gale v. CommissionerUnited States Tax Court · 1949
10 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Collins v. CommissionerUnited States Tax Court · 1970
- Thomas Crawley Davis and Grace Ethel Davis v. United StatesUnited States Court of Claims · 1961
- Talbot Patrick and Commercial Bank of Charlotte, Administrator of the Estate of Alethia M. Patrick, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1961
- Davis v. United StatesUnited States Court of Claims · 1961
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