Isaacson v. Commissioner
United States Tax Court
Petitioners H and W were divorced and pursuant to the decree H, inter alia, did the following: He conveyed his house in trust to their two children, he allowed W and the children free use of the house, he continued making the monthly payments of principal and interest on the mortgage on the house and continued paying for maintaining it, he paid W $ 500 for each year in which she and the children took a vacation, and he paid the premiums on medical insurance covering W and…
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Petitioners H and W were divorced and pursuant to the decree H, inter alia, did the following: He conveyed his house in trust to their two children, he allowed W and the children free use of the house, he continued making the monthly payments of principal and interest on the mortgage on the house and continued paying for maintaining it, he paid W $ 500 for each year in which she and the children took a vacation, and he paid the premiums on medical insurance covering W and the children. Held, the principal payments and maintenance payments were neither alimony income to W nor deductible by H.…
1Opinion of the Court
Illene Isaacson, Formerly Known as Illene Freitag, Petitioner v. Commissioner of Internal Revenue, Respondent; Jack Freitag, Petitioner v. Commissioner of Internal Revenue Respondent
Isaacson v. Commissioner
Docket Nos. 3722-70, 3970-70
United States Tax Court
58 T.C. 659; 1972 U.S. Tax Ct. LEXIS 86;
July 20, 1972, Filed
Decisions will be entered under Rule 50.
Petitioners H and W were divorced and pursuant to the decree H, inter alia, did the following: He conveyed his house in trust to their two children, he allowed W and the children free use of the house, he continued making the monthly payments…
2Cases cited8 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Bradley v. CommissionerUnited States Tax Court · 1958
- Gerard Piel and Eleanor Jackson Piel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Pappenheimer v. AllenCourt of Appeals for the Fifth Circuit · 1947
- Taylor v. CommissionerUnited States Tax Court · 1965
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