Harris v. Commissioner
United States Tax Court
Petitioner paid $ 1,560 per year for 3 years to his former wife in discharge of legal obligations which, because of the family relationship, were imposed on him under decrees incident to separation and divorce. The mother had custody of their three minor children. For the last of the 3 years, petitioner filed his return 2 months and 10 days late, but had paid more in withholding tax than the total income tax liability and the deficiency determined by respondent.
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Petitioner paid $ 1,560 per year for 3 years to his former wife in discharge of legal obligations which, because of the family relationship, were imposed on him under decrees incident to separation and divorce. The mother had custody of their three minor children. For the last of the 3 years, petitioner filed his return 2 months and 10 days late, but had paid more in withholding tax than the total income tax liability and the deficiency determined by respondent. Held: 1. Petitioner is not entitled to deduct any of the money paid to his former wife since the operative decrees of the State…
1Opinion of the Court
Hoyt, Judge:
Respondent determined deficiencies in petitioner’s Federal income tax for the taxable years 1963, 1964, and 1965 in the amounts of $425.26, $344.25, and $241.70, respectively. He also determined an addition to tax pursuant to section 6651 (a) 1 for 1965 in the amount of $36.26.
In these consolidated cases, the principal issue for decision is whether amounts paid by petitioner to his former wife constituted periodic payments under section 71 and therefore were deductible by him pursuant to section 215, or whether the payments were for child support and therefore not deductible. We…
2Cases cited9 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Weil v. CommissionerUnited States Tax Court · 1954
- Weil v. CommissionerCourt of Appeals for the Second Circuit · 1957
- Wright v. WrightSupreme Court of Louisiana · 1938
- Wilson v. WilsonSupreme Court of Louisiana · 1944
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Engelhardt v. CommissionerUnited States Tax Court · 1972
- De Wailly v. CommissionerUnited States Tax Court · 1976
- Armaganian v. CommissionerUnited States Tax Court · 1978
- Castaneda-Benitez v. CommissionerUnited States Tax Court · 1981
- Raccio v. CommissionerUnited States Tax Court · 1984
12 more not listed; retrieve them via the Exa API.