Moitoret v. Commissioner
United States Tax Court
Petitioner received alimony from her former husband for her own care and support as well as for the care and support of their minor children. Held, the amount received is includible in the petitioner's gross income. Sec. 22 (k), Internal Revenue Code.
1Opinion of the Court
OPINION.
Arundell, Judge-.
Although the separation agreement and the decree of the court refer to the alimony payments here in question as being for her own care and support as well as that of the minor children, the petitioner contends that she had not wanted any of the money; that she has not used any part of it for herself, and that it was paid over to her solely for the care and support of the children. The respondent, relying upon his regulations,1 takes the view that where the payments are received by the wife for the support of herself and the minor children without a specific…
2Cited by36 opinions
- Weil v. CommissionerUnited States Tax Court · 1954
- Fleming v. CommissionerUnited States Tax Court · 1950
- Kirby v. CommissionerUnited States Tax Court · 1960
- Mandel v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1950
- Joslyn v. CommissionerUnited States Tax Court · 1954
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