Muracca v. Commissioner
United States Tax Court
Held: (1) Alimony pendente lite payments received by petitioner Camille V. Murracca from her husband pursuant to a court order are includable in her gross income; (2) petitioner Francis A. Muracca is entitled to a dedection for alimony pendente lite payments made to his wife pursuant to a court order; (3) petitioner Francis A. Muracca is entitled to claimed dependency exemption; (4) petitioner Camille V. Muracca is not entitled to claimed dependency exemption; (5) petitioner…
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Held: (1) Alimony pendente lite payments received by petitioner Camille V. Murracca from her husband pursuant to a court order are includable in her gross income; (2) petitioner Francis A. Muracca is entitled to a dedection for alimony pendente lite payments made to his wife pursuant to a court order; (3) petitioner Francis A. Muracca is entitled to claimed dependency exemption; (4) petitioner Camille V. Muracca is not entitled to claimed dependency exemption; (5) petitioner Camille V. Muracca is not entitled to file her 1977 tax return as unmarried head of household.
1Opinion of the Court
FRANCIS A. MURACCA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CAMILLE V. MURACCA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Muracca v. Commissioner
Docket Nos. 9659-81, 13238-81.
United States Tax Court
T.C. Memo 1984-234; 1984 Tax Ct. Memo LEXIS 445; 47 T.C.M. (CCH) 1762; T.C.M. (RIA) 84234;
April 30, 1984.
Held: (1) Alimony pendente lite payments received by petitioner Camille V. Murracca from her husband pursuant to a court order are includable in her gross income; (2) petitioner Francis A. Muracca is entitled to a dedection for alimony pendente lite payments…
2Cases cited10 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Rivers v. CommissionerUnited States Tax Court · 1960
- Seraydar v. CommissionerUnited States Tax Court · 1968
- McKay v. CommissionerUnited States Tax Court · 1960
- Korman v. CommissionerUnited States Tax Court · 1961
5 more not listed; retrieve them via the Exa API.