Korman v. Commissioner
United States Tax Court
Payments of temporary alimony received by a wife pursuant to a State court order during the pendency of an action for legal separation held includible in her gross income. Sec. 71(a)(3), I.R.C. 1954.
1Opinion of the Court
OPINION.
Raum, Judge:
Respondent determined a deficiency in income tax in the amount of $480 for the year 1955. The facts have been stipulated.
Petitioner and Jerry Korman were married in Paterson, New Jersey, on September 21, 1941. Since April 80, 1950, they have been living separate and apart. In July 1954, Jerry instituted an action for absolute divorce in the Supreme Court of the State of New York, County of New York. Petitioner interposed a counterclaim for a legal separation on the ground of abandonment, and, on July 19,1954, filed a motion for temporary alimony. On August 18, 1954, the…
2Cases cited5 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Wetmore v. MarkoeSupreme Court of the United States · 1904
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- Surut v. SurutAppellate Division of the Supreme Court of the State of New York · 1920
3Cited by28 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Taylor v. CommissionerUnited States Tax Court · 1971
- Engelhardt v. CommissionerUnited States Tax Court · 1972
- Knobler v. CommissionerUnited States Tax Court · 1972
- Wolfson v. CommissionerUnited States Tax Court · 1966
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