Mavity v. Commissioner
United States Tax Court
Held, an $ 8,600 payment made by petitioner to his wife in 1958 in settlement of arrearages in alimony or separate maintenance is not deductible by petitioner under section 215, 1954 Code, for the reason that such payment is not taxable to petitioner's wife under the provisions of section 71(a), 1954 Code.
1Opinion of the Court
OPINION
Kern, Judge:
Respondent determined a deficiency of $8,316.22 in petitioner’s Federal income tax for the year 1958. Petitioner has not assigned error to all of respondent’s determinations. In tlie petition it is alleged that respondent erred in disallowing a deduction claimed by petitioner, for alimony in the amount of $8,600, and that respondent erred in increasing petitioner’s business income in the amount of $7,029.71. Petitioner has not presented any evidence nor made any argument on brief with respect to the latter assignment of error. Accordingly petitioner is deemed to have…
2Cases cited15 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gale v. CommissionerUnited States Tax Court · 1949
- Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. GaleCourt of Appeals for the Second Circuit · 1951
- Grant v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Grant v. CommissionerUnited States Tax Court · 1952
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3Cited by2 opinions
- David Mavity v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Mavity v. CommissionerUnited States Tax Court · 1964