Daniel v. Commissioner
United States Tax Court
Petitioner obtained a divorce from his wife in Texas on June 24, 1957. Petitioner was an income beneficiary of a trust whose situs was located in Oklahoma. On May 22, 1958, the District Court of Oklahoma awarded petitioner's ex-wife alimony in the amount of $ 72,000, and ordered the trust to make monthly payments of $ 750 in discharge of the judgment.
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Petitioner obtained a divorce from his wife in Texas on June 24, 1957. Petitioner was an income beneficiary of a trust whose situs was located in Oklahoma. On May 22, 1958, the District Court of Oklahoma awarded petitioner's ex-wife alimony in the amount of $ 72,000, and ordered the trust to make monthly payments of $ 750 in discharge of the judgment. The judgment was affirmed by the Oklahoma Supreme Court on Nov. 17, 1959, and payments toward the $ 72,000 were made from June 1960 through February 1969. Held, the Oklahoma proceedings did not transfer any beneficial interest in the trust to…
1Opinion of the Court
SteRRett, Judge:
Respondent determined deficiencies in tlie income tax of petitioners as follows:
Year Deficiency
1962_ $3,299.05
1963_ 8,803.30
1964_ 3, 456. 63
We are asked to decide whether alimony payments, which were made out of petitioner Richard T. Daniel’s income interest in a testamentary trust created by his father, are excludable from petitioner’s gross income, or includable in his income with a corresponding deduction for these payments under section 215.1
findings of fact
All of the facts were stipulated and are so found.
Richard T. Daniel, Jr. (hereinafter referred to as the petitioner),…
2Cases cited17 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Tobin v. TobinSupreme Court of Oklahoma · 1923
- Marsman v. CommissionerUnited States Tax Court · 1952
12 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Darby v. CommissionerUnited States Tax Court · 1991
- Young v. CommissionerUnited States Tax Court · 1972
- Hayutin v. CommissionerUnited States Tax Court · 1972
- Daniel v. CommissionerCourt of Appeals for the Fifth Circuit · 1972
- Daniel v. CommissionerUnited States Tax Court · 1971
4 more not listed; retrieve them via the Exa API.