Cohen v. Commissioner
United States Tax Court
Petitioner and his former wife entered into a separation agreement which was later incorporated in the decree of divorce, pursuant to which petitioner was obligated to pay for the support of his former wife and the children of their marriage. As the result of a dispute, petitioner ceased making payments just prior to the divorced wife's remarriage.
Read the full summary
Petitioner and his former wife entered into a separation agreement which was later incorporated in the decree of divorce, pursuant to which petitioner was obligated to pay for the support of his former wife and the children of their marriage. As the result of a dispute, petitioner ceased making payments just prior to the divorced wife's remarriage. She filed suit and pursuant to an order of the New Jersey Superior Court, petitioner was ordered to pay specific amounts for the period subsequent to the wife's remarriage. Under New Jersey law any "legal obligation" of the petitioner with respect…
1Opinion of the Court
BERTRAM I. COHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cohen v. Commissioner
Docket No. 6967-76.
United States Tax Court
T.C. Memo 1977-383; 1977 Tax Ct. Memo LEXIS 55; 36 T.C.M. (CCH) 1559; T.C.M. (RIA) 770383;
November 3, 1977, Filed
Petitioner and his former wife entered into a separation agreement which was later incorporated in the decree of divorce, pursuant to which petitioner was obligated to pay for the support of his former wife and the children of their marriage. As the result of a dispute, petitioner ceased making payments just prior to the divorced wife's…
2Cases cited10 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Helvering v. StuartSupreme Court of the United States · 1942
- Commissioner v. LesterSupreme Court of the United States · 1961
- Hoffman v. CommissionerUnited States Tax Court · 1970
- Brown v. CommissionerUnited States Tax Court · 1968
5 more not listed; retrieve them via the Exa API.