Siegert v. Commissioner
United States Tax Court
Held, payments made by petitioner's former husband to her pursuant to order of a responding State court under provisions of the Uniform Reciprocal Enforcement of Support Act upon her petition for support of a minor child are not alimony, includable in petitioner's income under sec. 71 of the 1954 Internal Revenue Code.
1Opinion of the Court
Ines Siegert, Petitioner v. Commissioner of Internal Revenue, Respondent
Siegert v. Commissioner
Docket No. 2390-66
United States Tax Court
51 T.C. 611; 1969 U.S. Tax Ct. LEXIS 209;
January 15, 1969, Filed
Decision will be entered for the petitioner.
Held, payments made by petitioner's former husband to her pursuant to order of a responding State court under provisions of the Uniform Reciprocal Enforcement of Support Act upon her petition for support of a minor child are not alimony, includable in petitioner's income under sec. 71 of the 1954 Internal Revenue Code.
Arthur J. England, Jr., for the…
2Cases cited6 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Arthur G. B. Metcalf v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1965
- Thomson v. CommissionerUnited States Tax Court · 1964
- Tinsman v. CommissionerUnited States Tax Court · 1967
- Clark v. ClarkDistrict Court of Appeal of Florida · 1962
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