Johnson v. Commissioner

OPINION.

Hill, Judge:

Petitioner contends the payments of $30,000 each in the years 1942 and 1943 were in discharge of a legal obligation which was incurred by him under a written instrument incident to divorce, in accordance with section 22 (k), Internal Revenue Code,1 and, therefore, are deductible under section 23 (u). Solution of the problem hinges upon whether the agreement signed by petitioner and Elizabeth on September 5, 1929, was made in connection with a contemplated divorce. See Tuckie G. Hesse, 7 T. C. 700, 704.

There is sharp conflict between the testimony of Elizabeth and…