Ashe v. Commissioner
United States Tax Court
Pursuant to the terms of an agreement incorporated into a decree of divorce, petitioner was obliged to pay his former wife $ 250 per month which was designated as "alimony." This sum was to be diminished by one-third when each of the three minor children born of that marriage either attained majority or became self-supporting, all payments to cease in any event upon the 21st birthday of the youngest child.
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Pursuant to the terms of an agreement incorporated into a decree of divorce, petitioner was obliged to pay his former wife $ 250 per month which was designated as "alimony." This sum was to be diminished by one-third when each of the three minor children born of that marriage either attained majority or became self-supporting, all payments to cease in any event upon the 21st birthday of the youngest child. Held, the agreement fixed the amount of $ 250 per month as payable for the support of the minor children, thus petitioner was not entitled to a deduction for any part thereof as alimony.
1Opinion of the Court
William F. Ashe and Kathleen L. Ashe, Petitioners, v. Commissioner of Internal Revenue, Respondent
Ashe v. Commissioner
Docket No. 68441
United States Tax Court
33 T.C. 331; 1959 U.S. Tax Ct. LEXIS 30;
November 27, 1959, Filed
Decision will be entered for the respondent.
Pursuant to the terms of an agreement incorporated into a decree of divorce, petitioner was obliged to pay his former wife $ 250 per month which was designated as "alimony." This sum was to be diminished by one-third when each of the three minor children born of that marriage either attained majority or became self-supporting, all…
2Cases cited14 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Weil v. CommissionerUnited States Tax Court · 1954
- Fleming v. CommissionerUnited States Tax Court · 1950
- Weil v. CommissionerCourt of Appeals for the Second Circuit · 1957
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