Campbell v. Commissioner
United States Tax Court
Petitioner and his former wife were married in 1901. They were separated in 1921. Several times from 1921 until 1936 they discussed the subject of divorce. In 1936 petitioner wrote her offering her terms of a "settlement." She accepted that offer and subsequently obtained a divorce from petitioner. In the years 1942, 1943, and 1944, petitioner deducted the payments provided for in the agreement with his former wife. The respondent disallowed those deductions.
Read the full summary
Petitioner and his former wife were married in 1901. They were separated in 1921. Several times from 1921 until 1936 they discussed the subject of divorce. In 1936 petitioner wrote her offering her terms of a "settlement." She accepted that offer and subsequently obtained a divorce from petitioner. In the years 1942, 1943, and 1944, petitioner deducted the payments provided for in the agreement with his former wife. The respondent disallowed those deductions. Held, since the payments were made under a written instrument and legal obligation within the intendment of section 22 (k) of the…
1Opinion of the Court
Charles Campbell, Petitioner, v. Commissioner of Internal Revenue, Respondent
Campbell v. Commissioner
Docket No. 20484
United States Tax Court
15 T.C. 355; 1950 U.S. Tax Ct. LEXIS 79;
September 29, 1950, Promulgated
Decision will be entered under Rule 50.
Petitioner and his former wife were married in 1901. They were separated in 1921. Several times from 1921 until 1936 they discussed the subject of divorce. In 1936 petitioner wrote her offering her terms of a "settlement." She accepted that offer and subsequently obtained a divorce from petitioner. In the years 1942, 1943, and 1944, petitioner…
2Cases cited7 opinions
- Clark, Trustee, Etc. v. . FosdickNew York Court of Appeals · 1889
- Coe v. HillMassachusetts Supreme Judicial Court · 1909
- Jefferson v. CommissionerUnited States Tax Court · 1949
- Butler v. MarcusNew York Court of Appeals · 1934
- Campbell v. CommissionerUnited States Tax Court · 1950
2 more not listed; retrieve them via the Exa API.