Christiansen v. Commissioner
United States Tax Court
Petitioner paid the education expenses of his former wife's niece and nephew. One-half of the expenses were credited to the wife pursuant to their separation agreement. Petitioner deducted the amounts credited to his wife, though not actually received by her, as alimony. Held: Petitioner's former wife received an economic benefit since the payments credited to her discharged her personal obligation to educate the children.
Read the full summary
Petitioner paid the education expenses of his former wife's niece and nephew. One-half of the expenses were credited to the wife pursuant to their separation agreement. Petitioner deducted the amounts credited to his wife, though not actually received by her, as alimony. Held: Petitioner's former wife received an economic benefit since the payments credited to her discharged her personal obligation to educate the children. Therefore the payments constitute alimony and are deductible by petitioner under the provisions of sec. 215.
1Opinion of the Court
Sterrett, Judge:
The Commissioner determined a deficiency in the petitioners’ Federal income tax for the calendar year 1969 in the amount of $2,207.01.
The sole issue for our determination is whether the petitioners may deduct under the provisions of section 215, I.R.C. 1954,1 payments in the amount of $3,686.03 made to his former wife’s niece and nephew for their education expenses.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of facts together with the exhibits attached thereto are incorporated herein by this reference.
The petitioners, Melvin A. Christiansen and Faye…
2Cases cited5 opinions
- Lehman v. CommissionerUnited States Tax Court · 1951
- Leon Mandel and Carolina Panerai Mandel v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Emmons v. CommissionerUnited States Tax Court · 1961
- Albert J. Faber v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Faber v. CommissionerUnited States Tax Court · 1958
3Cited by9 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Herbert L. Sperling and Janice Sperling v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- Henry v. CommissionerUnited States Tax Court · 1981
- Sperling v. CommissionerUnited States Tax Court · 1982
- Christiansen v. CommissionerUnited States Tax Court · 1973
4 more not listed; retrieve them via the Exa API.