Bartsch v. Commissioner
United States Tax Court
Deductions -- Alimony -- Sections 22 (k), 23 (u). A separation agreement, the substance of which was included in a divorce decree, provided for monthly payments to the wife for life or until remarriage.
Read the full summary
Deductions -- Alimony -- Sections 22 (k), 23 (u). A separation agreement, the substance of which was included in a divorce decree, provided for monthly payments to the wife for life or until remarriage. It also provided for the payment of $ 45,000 in specified amounts of $ 10,000 on or before September 15, in each of the years 1946, 1947, and 1948 and $ 15,000 on or before September 15, 1949. Held, the $ 10,000 payments made in 1946 and 1947 were "installment" and not "periodic" payments and hence not allowable as deductions.
1Opinion of the Court
OPINION.
Tbetjens, Judge:
Petitioner attacks the determination of deficiencies in income tax in the amounts of $6,712.74 and $7,876.48 for 1946 and 1947, respectively.
Several adjustments are not contested but petitioner assigns error in respondent’s disallowance of a deduction of $10,000 in each year claimed as alimony payments under sections 22 (k) and 28 (u) of the Internal Revenue Code.
This case was submitted on a stipulation and exhibits which are adopted as our findings of fact.
Petitioner, a resident of Bronxville, New York, filed income tax returns for 1946 and 1947 with the collector for…
2Cases cited3 opinions
- Norton v. CommissionerUnited States Tax Court · 1951
- Estate of Orsatti v. CommissionerUnited States Tax Court · 1949
- Casey v. CommissionerUnited States Tax Court · 1949
3Cited by29 opinions
- Alton F. Lounsbury and Lorraine M. Lounsbury v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Cramer v. CommissionerUnited States Tax Court · 1961
- Lounsbury v. CommissionerUnited States Tax Court · 1961
- Martin v. CommissionerUnited States Tax Court · 1979
- Davis v. CommissionerUnited States Tax Court · 1964
24 more not listed; retrieve them via the Exa API.