Grutman v. Commissioner
United States Tax Court
Under a written separation agreement, petitioner was given the right to occupy, free of charge, an apartment leased by her ex-husband through his ownership of shares in a cooperative housing corporation. The separation agreement required the ex-husband to make all monthly rent payments to the cooperative.
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Under a written separation agreement, petitioner was given the right to occupy, free of charge, an apartment leased by her ex-husband through his ownership of shares in a cooperative housing corporation. The separation agreement required the ex-husband to make all monthly rent payments to the cooperative. Held, the rent payments are income to petitioner under sec. 71(a)(2), I.R.C. 1954, except to the extent such payments represent the proportionate part of the cooperative's real estate tax and mortgage interest payments deductible by the ex-husband under sec. 216(a), I.R.C. 1954, and except…
1Opinion of the Court
OPINION
Nims, Judge:
Respondent determined a deficiency in petitioner’s Federal income tax for the taxable year 1976 of $2,990. The issue for decision is whether certain cooperative assessments paid by petitioner’s ex-husband constitute alimony includable in petitioner’s income under section 71.1
All of the facts have been stipulated and are found accordingly.
Petitioner Doriane Grutman resided at New York, N.Y., at the time the petition was filed.
Petitioner and Norman Grutman were married on December 24, 1961. They have two children: Alexander Marco, born on April 18, 1967, and Anita Danila,…
2Cases cited17 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Bradley v. CommissionerUnited States Tax Court · 1958
- Sydnes v. CommissionerUnited States Tax Court · 1977
- Richard J. Sydnes v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1978
- Eckstein v. United StatesUnited States Court of Claims · 1971
12 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Contreras v. Comm'rUnited States Tax Court · 2010
- David M. Daley v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1992
- Ercolino v. Comm'rUnited States Tax Court · 2006
- Grutman v. CommissionerUnited States Tax Court · 1983
- William M. Barry & Trudi G. Swain v. CommissionerUnited States Tax Court · 2017