Suarez v. Commissioner
United States Tax Court
H and W executed a property settlement agreement (which was later incorporated into their divorce decree) providing that H would pay as alimony to W the sum of $ 60,000 in 59 monthly installments of $ 500 and 2 final monthly payments of $ 250. The agreement also provided that the amount of such payments was to be reduced if W remarried.
Read the full summary
H and W executed a property settlement agreement (which was later incorporated into their divorce decree) providing that H would pay as alimony to W the sum of $ 60,000 in 59 monthly installments of $ 500 and 2 final monthly payments of $ 250. The agreement also provided that the amount of such payments was to be reduced if W remarried. However, such agreement was ambiguous in that 61 monthly payments in the amounts specified would result in a total of only $ 30,000. Held, the parties intended that $ 60,000 be paid by H to W in 119 monthly payments of $ 500 and 2 final monthly payments of $…
1Opinion of the Court
Simpson, Judge:
The Commissioner determined the following deficiencies in the petitioners’ Federal income taxes:
Petitioner Year Deficiency
Valeriano Suarez. 1968 $1,183.00
1969 3,250.00
1970 2,260.00
Rosa Gonzalez. 1969 1,232.59
Rosa Gonzalez and Candido Gonzalez... 1970 882.01
The sole issue for decision is whether payments made by Valeriano Suarez to his former wife, Rosa Gonzalez, pursuant to a divorce decree were periodic payments in the nature of alimony within the meaning of section 71 of the Internal Revenue Code of 1954.1
FINDINGS OF FACT
Some of the facts have been stipulated, and those facts…
2Cases cited26 opinions
- Martindell v. Lake Shore National BankIllinois Supreme Court · 1958
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Weiland Tool & Manufacturing Co. v. WhitneyIllinois Supreme Court · 1969
- Hesse v. CommissionerUnited States Tax Court · 1973
21 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Blakey v. CommissionerUnited States Tax Court · 1982
- McCormick v. CommissionerUnited States Tax Court · 1987
- Yancey v. CommissionerUnited States Tax Court · 1979
- Blakey v. CommissionerUnited States Tax Court · 1982
- Gatwood v. CommissionerUnited States Tax Court · 1989
7 more not listed; retrieve them via the Exa API.