Thomas v. Commissioner
United States Tax Court
Held: Petitioner's weekly payments of $35.00 to his former wife for two years were not for support nor contingent on death, remarriage, or change in economic circumstances of either spouse. Thus, they may not be treated as periodic within the meaning of section 71 and hence are not deductible under section 215.
1Opinion of the Court
RICHARD RAYMOND THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Thomas v. Commissioner
Docket No. 9762-81.
United States Tax Court
T.C. Memo 1982-566; 1982 Tax Ct. Memo LEXIS 179; 44 T.C.M. (CCH) 1261; T.C.M. (RIA) 82566;
September 28, 1982.
Held: Petitioner's weekly payments of $35.00 to his former wife for two years were not for support nor contingent on death, remarriage, or change in economic circumstances of either spouse. Thus, they may not be treated as periodic within the meaning of section 71 and hence are not deductible under section 215.
Richard Raymond Thomas, pro se.
Gr…
2Cases cited10 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Wolfe v. WolfeOhio Supreme Court · 1976
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Gammill v. CommissionerUnited States Tax Court · 1980
- Mirsky v. CommissionerUnited States Tax Court · 1971
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