Lester v. Commissioner
United States Tax Court
Alimony -- Deduction -- Child Support -- Secs. 23(u) and 22(k). -- Periodic payments made by a divorced husband to his wife not only for her support and maintenance but specifically to include support and maintenance of their three minor children, held not deductible by the husband to the extent that the agreement and decree indicated that they were for the support and maintenance of the minor children.
1Opinion of the Court
OPINION-.
MuRdock, Judge:
The issue for decision is whether Jerry is entitled to a deduction under section 23 (u) but the answer must be sought in section 22(k) of the Internal Revenue Code of 1939. Section 23 (u), as applicable to the taxable years 1951 and 1952, provides that a husband may deduct amounts which are includible in the income of his wife under section 22(k) if paid within his taxable year. Section 22 (k), as applicable to the taxable years, provides insofar as material hereto, that a wife who is divorced from her husband under a decree of divorce shall include in her gross income…
2Cases cited11 opinions
- Boettiger v. CommissionerUnited States Tax Court · 1958
- Weil v. CommissionerCourt of Appeals for the Second Circuit · 1957
- Budd v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Mandel v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1950
- Joslyn v. CommissionerUnited States Tax Court · 1954
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Maytag v. CommissionerUnited States Tax Court · 1965
- Bettison v. CommissionerUnited States Tax Court · 1961
- Commissioner v. LesterSupreme Court of the United States · 1961
- Cooper v. CommissionerUnited States Tax Court · 1967
7 more not listed; retrieve them via the Exa API.