Jackson v. Commissioner
United States Tax Court
T made payments to his two children as heirs of his former wife pursuant to an Oklahoma divorce decree. Held, these payments were in respect of a "division" of property jointly acquired during marriage in accordance with Okla. Stat. Ann., tit. 12, sec. 1278; they accordingly do not qualify as alimony under sec. 71(a)(1), I.R.C. 1954, and are not deductible under sec. 215(a).
1Opinion of the Court
OPINION
Naum, Judge,:
Petitioner claims the deductions in issue under section 215(a) on the ground that the $6,000 annual payments qualified as alimony under section 71 (a) (1) -1 The Government defends the dis-allowance of the deductions on two grounds: (a) That the payments were made simply in satisfaction of property rights in lieu of a division of the “community property” and were therefore not alimony under the foregoing statutory provisions; and (b) that, in any event, even if the divorce decree did provide for the payment of alimony which would otherwise qualify under these provisions,…
2Cases cited15 opinions
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Thompson v. CommissionerUnited States Tax Court · 1968
- Tobin v. TobinSupreme Court of Oklahoma · 1923
- Collins v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968
10 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Hesse v. CommissionerUnited States Tax Court · 1973
- Beard v. CommissionerUnited States Tax Court · 1981
- Gammill v. CommissionerUnited States Tax Court · 1980
- Darby v. CommissionerUnited States Tax Court · 1991
48 more not listed; retrieve them via the Exa API.