Kent v. Commissioner
United States Tax Court
Pursuant to a divorce decree, H made monthly payments of $ 600 to W in the year 1969. The decree provided that the payments were to be made for a period of 54 months. The decree did not expressly or implicitly subject the payments to any of the contingencies of death of either spouse, remarriage, or change in the economic status of either spouse.
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Pursuant to a divorce decree, H made monthly payments of $ 600 to W in the year 1969. The decree provided that the payments were to be made for a period of 54 months. The decree did not expressly or implicitly subject the payments to any of the contingencies of death of either spouse, remarriage, or change in the economic status of either spouse. Held: The payments are nondeductible installment payments under sec. 71(c)(1), I.R.C. 1954. Mere mathematics will ascertain a principal sum specified in the decree. Held, further, under the facts herein, our decision in Jack E. Golsen, 54 T.C. 742…
1Opinion of the Court
George B. Kent, Jr., and Sandra Jo Kent, Petitioners v. Commissioner of Internal Revenue, Respondent
Kent v. Commissioner
Docket No. 657-72
United States Tax Court
61 T.C. 133; 1973 U.S. Tax Ct. LEXIS 28; 61 T.C. No. 17;
October 31, 1973, Filed
Decision will be entered for the respondent.
Pursuant to a divorce decree, H made monthly payments of $ 600 to W in the year 1969. The decree provided that the payments were to be made for a period of 54 months. The decree did not expressly or implicitly subject the payments to any of the contingencies of death of either spouse, remarriage, or change in the…
2Cases cited30 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
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