Suarez v. Commissioner
United States Tax Court
H and W executed a property settlement agreement (which was later incorporated into their divorce decree) providing that H would pay as alimony to W the sum of $ 60,000 in 59 monthly installments of $ 500 and 2 final monthly payments of $ 250. The agreement also provided that the amount of such payments was to be reduced if W remarried.
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H and W executed a property settlement agreement (which was later incorporated into their divorce decree) providing that H would pay as alimony to W the sum of $ 60,000 in 59 monthly installments of $ 500 and 2 final monthly payments of $ 250. The agreement also provided that the amount of such payments was to be reduced if W remarried. However, such agreement was ambiguous in that 61 monthly payments in the amounts specified would result in a total of only $ 30,000. Held, the parties intended that $ 60,000 be paid by H to W in 119 monthly payments of $ 500 and 2 final monthly payments of $…
1Opinion of the Court
Valeriano Suarez, Petitioner v. Commissioner of Internal Revenue, Respondent; Rosa Gonzalez and Candido Gonzalez, Petitioners v. Commissioner of Internal Revenue, Respondent
Suarez v. Commissioner
Docket Nos. 6141-73, 6687-73
United States Tax Court
68 T.C. 857; 1977 U.S. Tax Ct. LEXIS 53;
September 6, 1977, Filed
Decision will be entered for the petitioner in docket No. 6141-73.
Decision will be entered for the respondent in docket No. 6687-73.
H and W executed a property settlement agreement (which was later incorporated into their divorce decree) providing that H would pay as alimony to W the sum…
2Cases cited27 opinions
- Martindell v. Lake Shore National BankIllinois Supreme Court · 1958
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Weiland Tool & Manufacturing Co. v. WhitneyIllinois Supreme Court · 1969
- Hesse v. CommissionerUnited States Tax Court · 1973
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