Knobler v. Commissioner
United States Tax Court
Payments made to petitioner by her former husband Robert under compulsion of a support order of a Pennsylvania Quarter Sessions Court are includable in her 1967 gross income under sec. 71(a)(3), I.R.C. 1954. Although Robert's duty to support petitioner ordinarily would have terminated when in 1966 a Pennsylvania Common Pleas Court granted him an absolute divorce, the prior support order continued in effect thereafter because he did not petition the Quarter Sessions Court to…
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Payments made to petitioner by her former husband Robert under compulsion of a support order of a Pennsylvania Quarter Sessions Court are includable in her 1967 gross income under sec. 71(a)(3), I.R.C. 1954. Although Robert's duty to support petitioner ordinarily would have terminated when in 1966 a Pennsylvania Common Pleas Court granted him an absolute divorce, the prior support order continued in effect thereafter because he did not petition the Quarter Sessions Court to have it vacated. Rev. Rul. 71-390, 1971-2 C.B. 82.
1Opinion of the Court
Jeanne S. Knobler, Petitioner v. Commissioner of Internal Revenue, Respondent
Knobler v. Commissioner
Docket No. 309-71
United States Tax Court
59 T.C. 261; 1972 U.S. Tax Ct. LEXIS 22;
November 20, 1972, Filed
Decision will be entered under Rule 50.
Payments made to petitioner by her former husband Robert under compulsion of a support order of a Pennsylvania Quarter Sessions Court are includable in her 1967 gross income under sec. 71(a)(3), I.R.C. 1954. Although Robert's duty to support petitioner ordinarily would have terminated when in 1966 a Pennsylvania Common Pleas Court granted him an absolute…
2Cases cited8 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Heilbron v. HeilbronSupreme Court of Pennsylvania · 1893
- Korman v. CommissionerUnited States Tax Court · 1961
- Commonwealth Ex Rel. Crane v. RosenbergerSuperior Court of Pennsylvania · 1968
- Commissioner of Internal Revenue v. Bessie N. Rankin. Robert L. Rankin v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
3 more not listed; retrieve them via the Exa API.