Allen Hoffman and Pearl S. Hoffman v. Commissioner of Internal Revenue

This is an appeal from a decision of the Tax Court 2 holding that monthly payments taxpayer received from her former husband in 1963 were properly excluded from her gross income under § 71 of the Internal Revenue Code of 1954, 26 U.S.C. § 71. The Tax Court’s opinion sets forth the factual situation in adequate detail and no necessity exists for repeating more than the basic facts herein.

Taxpayer 3 married one Chamlin in 1943. Two children were born to the marriage. In 1950, a divorce suit was filed. In 1951 the Chamlins entered an agreement which inter alia provided he agreed to pay taxpayer…