Hilgemeier v. Commissioner
United States Tax Court
A decree of a local Indiana court entered April 7, 1961, granting petitioner a divorce from her husband provided that her husband pay her "the sum of Fifty-Two Thousand Four Hundred Dollars ($ 52,400.00) as alimony, * * * which * * * sum may be paid * * * in the amount of $ 2,000.00 within 10 days from the date of this decree and the balance in regular periodic payments of $ 350.00 per month commencing the 15th day of April 1961, and continuing on the 15th day of each month…
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A decree of a local Indiana court entered April 7, 1961, granting petitioner a divorce from her husband provided that her husband pay her "the sum of Fifty-Two Thousand Four Hundred Dollars ($ 52,400.00) as alimony, * * * which * * * sum may be paid * * * in the amount of $ 2,000.00 within 10 days from the date of this decree and the balance in regular periodic payments of $ 350.00 per month commencing the 15th day of April 1961, and continuing on the 15th day of each month thereafter until the entire amount of alimony is fully paid." No provision was made in the decree for discontinuance of…
1Opinion of the Court
Scott, Judge:
Respondent determined a deficiency in petitioner’s income tax for the calendar year 1961 in the amount of $516.49.
The only issue for decision is whether the amount of $2,000 paid by Edward H. Hilgemeier to petitioner during the year 1961 pursuant to a decree of divorce entered April 7,1961, is includable in petitioner’s income.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
Petitioner, an individual residing in Indianapolis, Ind., filed an individual income tax return for the calendar year 1961 with the district director of internal revenue at…
2Cases cited7 opinions
- Norton v. CommissionerUnited States Tax Court · 1951
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Alton F. Lounsbury and Lorraine M. Lounsbury v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Lounsbury v. CommissionerUnited States Tax Court · 1961
- Haag v. CommissionerUnited States Tax Court · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Hilgemeier v. CommissionerUnited States Tax Court · 1964