Weil v. Commissioner
United States Tax Court
Issue 2. In an agreement between Charles and Beulah Weil which was incident to their divorce, Charles agreed to make periodic payments for the support of Beulah and their two children. The children were minors in 1947 and 1948. The amount of the total periodic payments which Charles is required to make each year depends upon the amount of his net income for the preceding year and is, therefore, likely to vary from year to year.
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Issue 2. In an agreement between Charles and Beulah Weil which was incident to their divorce, Charles agreed to make periodic payments for the support of Beulah and their two children. The children were minors in 1947 and 1948. The amount of the total periodic payments which Charles is required to make each year depends upon the amount of his net income for the preceding year and is, therefore, likely to vary from year to year. With respect to what portion of the periodic payments is for the support of the children, upon consideration of the agreement in its entirety, it has been held that…
1Opinion of the Court
SUPPLEMENTAL OPINION.
Harron, Judge:
The original report in these proceedings is found in 22 T. C. 612.
The Commissioner has determined, in the deficiency notices and by his pleadings, that there are deficiencies in income tax as follows:
Docket No. Petitioner Year Original deficiency Increased deficiency
43366_ Beulah Weil. 1947 $1,762.59 $2,584.16
43858_ Charles Weil.... 1947 2,126.92 1 (Increase claimed)
50411. Charles Weil and Adreana Weil-1948 731.10 794.98
In our original Opinion in these proceedings, we construed the settlement agreement which was incident to the divorce of Charles and Beulah,…
2Cases cited3 opinions
- Weil v. CommissionerUnited States Tax Court · 1954
- Budd v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Reighley v. CommissionerUnited States Tax Court · 1951
3Cited by19 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Weil v. CommissionerCourt of Appeals for the Second Circuit · 1957
- Harris v. CommissionerUnited States Tax Court · 1969
- 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
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