Capodanno v. Commissioner
United States Tax Court
Lilley obtained a decree of separate maintenance based on extreme cruelty under which the Supreme Court of New Jersey ordered Capodanno to pay her $ 400 per month from the date on which she commenced her action. The court also awarded Lilley $ 1,125 plus interest in restitution of the amount she overpaid under an agreement with Capodanno that she pay income taxes on her own earnings.
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Lilley obtained a decree of separate maintenance based on extreme cruelty under which the Supreme Court of New Jersey ordered Capodanno to pay her $ 400 per month from the date on which she commenced her action. The court also awarded Lilley $ 1,125 plus interest in restitution of the amount she overpaid under an agreement with Capodanno that she pay income taxes on her own earnings. Held, the $ 400 monthly payments (including those awarded retroactively) are periodic payments under sec. 71(a)(3), I.R.C. 1954. Held, further, the $ 1,125 paid by Capodanno in restitution is not includable in…
1Opinion of the Court
Forrester, Judge:
In these consolidated cases, respondent has determined deficiencies in petitioners’ Federal income taxes for the taxable year 1971 as follows:
Sec. 6653(a)1
Docket No. Petitioner Deficiency penalty
3786-75 R. T. Capodanno .$20,539.00 0
5112-75 Lilley Capodanno .6,877.90 $343.90
Concessions having been made, the following issues remain for our decision: (1) Whether an amount which petitioner R.T. Capodanno (Capodanno) paid to Lilley Capodanno (Lilley) during 1971 pursuant to a court decree is deductible, in part or whole, by Capodanno pursuant to sections 215 or 163(a) and likewise…
2Cases cited14 opinions
- Gale v. CommissionerUnited States Tax Court · 1949
- Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. GaleCourt of Appeals for the Second Circuit · 1951
- Reily v. CommissionerUnited States Tax Court · 1969
- Boettiger v. CommissionerUnited States Tax Court · 1958
- Pierce v. CommissionerUnited States Tax Court · 1976
9 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Davis v. CommissionerUnited States Tax Court · 1983
- Lilley Capodanno v. Commissioner of Internal Revenue, R. T. Capodanno v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1979
- Dunn v. CommissionerUnited States Tax Court · 1978
- Mann v. CommissionerUnited States Tax Court · 1980
- Ketchum v. CommissionerUnited States Tax Court · 1981
21 more not listed; retrieve them via the Exa API.