Seltzer v. Commissioner
United States Tax Court
Petitioner, in 1948, received alimony from her former husband for her own care and support, as well as for the care and support of their two minor children.
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Petitioner, in 1948, received alimony from her former husband for her own care and support, as well as for the care and support of their two minor children. Neither the decree of divorce, which was entered by a New York State Supreme Court, nor that portion of the separation agreement which was entered into by the parties prior to the divorce and which was applicable to the New York divorce decree designated any part of the monthly payments which was to be used for the support of the two minor children. Held, the amount received by petitioner in 1948 is includible in her gross income under…
1Opinion of the Court
OPINION.
Black, Judge:
In her income tax return for 1948, petitioner did not include in her gross income any of the $1,440 which she received that year as alimony for herself and two minor children. However, at the hearing petitioner’s counsel conceded that $360 of the amount received by petitioner is taxable to her.
Petitioner states the question involved in her brief, as follows:
The question involved is whether the sum of $90.00 of $120.00 a month, received by petitioner from her former husband, is earmarked as support of minor children of such husband, to relieve the petitioner from taxation…
2Cases cited3 opinions
- Moitoret v. CommissionerUnited States Tax Court · 1946
- Budd v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Budd v. CommissionerUnited States Tax Court · 1946
3Cited by12 opinions
- Weil v. CommissionerCourt of Appeals for the Second Circuit · 1957
- Jo Eisinger and Lorain B. Eisinger v. Commissiner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Borbonus v. CommissionerUnited States Tax Court · 1964
- Charles S. Weil v. Commissioner of Internal Revenue, Charles S. Weil and Adreana Weil v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Charles S. Weil, Commissioner of Internal Revenue v. Charles S. Weil and Adreana Weil, Commissioner of Internal Revenue v. Beulah WeilCourt of Appeals for the Second Circuit · 1957
- Lester v. CommissionerUnited States Tax Court · 1959
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