Newbury v. Commissioner
United States Tax Court
Held, the unenforceability under Texas law of a provision for support in a judgment of divorce does not prevent the characterization of payments made pursuant thereto as alimony for purposes of sections 71(a) and 215(a), I.R.C. 1954. Held, further, payments on a note provided for in a judgment of divorce constituted part of the community property settlement and, therefore, cannot be characterized as alimony for purposes of sections 71(a) and 215(a), I.R.C. 1954.
1Opinion of the Court
Fay, Judge:
Respondent determined deficiencies in the income tax and additions to tax of petitioners, as follows:
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Respondent concedes that petitioner in docket No. 1089-65 is not liable for an addition to tax under section 6651(a) of the Internal Revenue Code of 19541 for each of the years 1959, 1960, 1961, and 1962. Petitioners in docket No. 1090-65 did not contest certain adjustments set forth in the notice of deficiency. The sole issue for decision is whether certain amounts paid by Alvin L. Newbury to Blanche Curtis Newbury constitute payments made in discharge of a legal…
2Cases cited2 opinions
- James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Robert A. Riddell, District Director of Internal Revenue, Los Angeles District, California v. M. Robert Guggenheim, Jr.Court of Appeals for the Ninth Circuit · 1960
3Cited by40 opinions
- Thompson v. CommissionerUnited States Tax Court · 1968
- Wright v. CommissionerUnited States Tax Court · 1974
- Hesse v. CommissionerUnited States Tax Court · 1973
- Jackson v. CommissionerUnited States Tax Court · 1970
- Gammill v. CommissionerUnited States Tax Court · 1980
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