Washington v. Commissioner
United States Tax Court
Petitioner filed for divorce from his wife in April 1977. His wife filed a counterclaim for divorce and sought temporary support. They continued to live in the same house for the remainder of the year. On Aug. 1, 1977, the Circuit Court for Wayne County, Mich., ordered petitioner to make all mortgage payments on the house and pay the utility bills. Petitioner claimed a deduction for the mortgage and utility payments as alimony, which was disallowed by respondent.
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Petitioner filed for divorce from his wife in April 1977. His wife filed a counterclaim for divorce and sought temporary support. They continued to live in the same house for the remainder of the year. On Aug. 1, 1977, the Circuit Court for Wayne County, Mich., ordered petitioner to make all mortgage payments on the house and pay the utility bills. Petitioner claimed a deduction for the mortgage and utility payments as alimony, which was disallowed by respondent. Held: That petitioner is not entitled to a deduction under sec. 215(a), I.R.C. 1954, for the mortgage and utility payments. He and…
1Opinion of the Court
Dawson, Judge:
This case was assigned to Special Trial Judge Randolph F. Caldwell, Jr., for trial pursuant to General Order No. 6, 69 T.C. XV (1978). The Court agrees with and adopts his report which is set out below.
OPINION OF THE SPECIAL TRIAL JUDGE
Caldwell, Special Trial Judge:
Respondent determined a deficiency in petitioner’s 1977 Federal income tax in the amount of $432. At issue is whether petitioner is entitled to a deduction under section 215(a)1 for the temporary support of his wife by making mortgage and utility payments during 1977 when both resided in the same house. The resolution…
2Cases cited2 opinions
- Sydnes v. CommissionerUnited States Tax Court · 1977
- Richard J. Sydnes v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1978
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- Bertram W. Coltman, Jr. v. Commissioner of Internal Revenue, Michelle Coltman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1992
- Rothschild v. CommissionerUnited States Tax Court · 1982
- Becker v. CommissionerUnited States Tax Court · 1995
- Coltman v. CommissionerUnited States Tax Court · 1991
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