Wilson v. Commissioner
United States Tax Court
Held, a separation agreement providing a single sum as support money for the wife and support and maintenance of children without designating a specific sum payable for the support of the children either in dollar amount or proportion of the total sum paid is not cured to come within sec. 71(a)(2) and (b), I.R.C. 1954, by a subsequent order of a State court issuing a divorce decree amendatory of the separation agreement fixing in both dollar amount and percentage of the…
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Held, a separation agreement providing a single sum as support money for the wife and support and maintenance of children without designating a specific sum payable for the support of the children either in dollar amount or proportion of the total sum paid is not cured to come within sec. 71(a)(2) and (b), I.R.C. 1954, by a subsequent order of a State court issuing a divorce decree amendatory of the separation agreement fixing in both dollar amount and percentage of the total payment for child support.
1Opinion of the Court
OPINION
The parties are in agreement that the separation agreement made by petitioner and her former husband, in writing, on March 12, 1957, under which the payments here in controversy were made, does not comply as so made with section 71 (a) (2) and (b)1 of the Internal Revenue Code of 1954 so as to exclude the amounts in dispute from petitioner’s gross taxable income as child-support payments fixed as such by the agreement. It is petitioner’s contention, however, that the January 26,1966, decree of the Circuit Court of Cook County, Ill., had the retroactive effect of amending the agreement…
2Cases cited2 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Johnson v. CommissionerUnited States Tax Court · 1966
3Cited by10 opinions
- Graham v. CommissionerUnited States Tax Court · 1982
- Cain v. CommissionerUnited States Tax Court · 1976
- De Mane v. CommissionerUnited States Tax Court · 1971
- Gilbert v. CommissionerUnited States Tax Court · 1969
- Graham v. CommissionerUnited States Tax Court · 1982
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