Baker v. Commissioner
United States Tax Court
Held, petitioner is not entitled to a deduction as alimony of payments made to his former wife in 1972. Petitioner failed to prove that the payments were made under a decree of divorce or a written instrument incident to such divorce, sec. 71(a)(1), I.R.C. 1954, or under a decree requiring him to make the payments for the support and maintenance of his former wife, sec. 71(a)(3), I.R.C. 1954.
1Opinion of the Court
H. PAUL BAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Baker v. Commissioner
Docket No. 1144-76.
United States Tax Court
T.C. Memo 1978-103; 1978 Tax Ct. Memo LEXIS 412; 37 T.C.M. (CCH) 475; T.C.M. (RIA) 780103;
March 15, 1978, Filed
Held, petitioner is not entitled to a deduction as alimony of payments made to his former wife in 1972. Petitioner failed to prove that the payments were made under a decree of divorce or a written instrument incident to such divorce, sec. 71(a)(1), I.R.C. 1954, or under a decree requiring him to make the payments for the support and maintenance of…
2Cases cited13 opinions
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Daine v. CommissionerUnited States Tax Court · 1947
- Becker v. KingDistrict Court of Appeal of Florida · 1975
- Sahler v. SahlerSupreme Court of Florida · 1944
- Korman v. CommissionerUnited States Tax Court · 1961
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