Pierson v. Commissioner
United States Tax Court
Payment of $ 1,100 to petitioner in 1948 by a corporation of which her former husband had been an officer, in discharge of his obligation for alimony payments, is held taxable to her as alimony income under section 22 (k) of the Code; and her failure to file a return for that year subjects her to the 25 per cent negligence penalty imposed under section 291 (a) of the Code.
1Opinion of the Court
Marcia P. Pierson, Petitioner, v. Commissioner of Internal Revenue, Respondent
Pierson v. Commissioner
Docket No. 41188
United States Tax Court
21 T.C. 826; 1954 U.S. Tax Ct. LEXIS 285;
February 26, 1954, Promulgated
Decision will be entered under Rule 50.
Payment of $ 1,100 to petitioner in 1948 by a corporation of which her former husband had been an officer, in discharge of his obligation for alimony payments, is held taxable to her as alimony income under section 22 (k) of the Code; and her failure to file a return for that year subjects her to the 25 per cent negligence penalty imposed under…
2Cases cited1 opinion
- Pierson v. CommissionerUnited States Tax Court · 1954