Lane v. Commissioner
United States Tax Court
Petitioner and Edward Francis Boozer executed a property settlement agreement in November 1950 which provided, in part, that he would receive $ 12,500 in lieu of all claims for support and maintenance from petitioner and agreed with petitioner that he would sign a joint Federal income tax return with her for the year 1950. Petitioner secured an interlocutory decree of divorce from Boozer in December 1950, which became a final decree of divorce in December 1951. The property…
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Petitioner and Edward Francis Boozer executed a property settlement agreement in November 1950 which provided, in part, that he would receive $ 12,500 in lieu of all claims for support and maintenance from petitioner and agreed with petitioner that he would sign a joint Federal income tax return with her for the year 1950. Petitioner secured an interlocutory decree of divorce from Boozer in December 1950, which became a final decree of divorce in December 1951. The property settlement agreement was incorporated in the interlocutory decree. Petitioner filed a joint Federal income tax return…
1Opinion of the Court
Joyce Primrose Lane (Formerly Joyce Primrose Boozer), Petitioner, v. Commissioner of Internal Revenue, Respondent
Lane v. Commissioner
Docket No. 51294
United States Tax Court
26 T.C. 405; 1956 U.S. Tax Ct. LEXIS 179;
May 31, 1956, Filed
Decision will be entered under Rule 50.
Petitioner and Edward Francis Boozer executed a property settlement agreement in November 1950 which provided, in part, that he would receive $ 12,500 in lieu of all claims for support and maintenance from petitioner and agreed with petitioner that he would sign a joint Federal income tax return with her for the year 1950.…
Also in this document: Dissent.
2Cases cited11 opinions
- Brown v. BrownCalifornia Supreme Court · 1915
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Howell v. CommissionerUnited States Tax Court · 1948
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Stone v. CommissionerUnited States Tax Court · 1954
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