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.
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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
Melvin A. Christiansen and Faye Christiansen, Petitioners v. Commissioner of Internal Revenue, Respondent
Christiansen v. Commissioner
Docket No. 5667-71
United States Tax Court
60 T.C. 456; 1973 U.S. Tax Ct. LEXIS 105; 60 T.C. No. 49;
June 19, 1973, Filed
Decision will be entered for the petitioner.
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…
2Cases cited6 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
- Christiansen v. CommissionerUnited States Tax Court · 1973
- Albert J. Faber v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
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