Boettiger v. Commissioner
United States Tax Court
1. A State court decree for separate maintenance, that is merely an order for the husband to fulfill his duty to support his wife, held not to effectuate a legal separation within the meaning of section 22 (k), I. R. C. 1939 or section 71 (a) (1), I. R. C. 1954. 2. Part of the monthly payments to the petitioner's wife is found to be fixed and payable for the support and maintenance of the petitioner's daughter.
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1. A State court decree for separate maintenance, that is merely an order for the husband to fulfill his duty to support his wife, held not to effectuate a legal separation within the meaning of section 22 (k), I. R. C. 1939 or section 71 (a) (1), I. R. C. 1954. 2. Part of the monthly payments to the petitioner's wife is found to be fixed and payable for the support and maintenance of the petitioner's daughter. Held, that these payments are not deductible by the petitioner under section 71 (b) of the 1954 Code. 3. The petitioner has shown that he has supplied more than one-half of his…
1Opinion of the Court
Forrester, Judge:
The Commissioner has determined the following deficiencies in petitioner’s income tax:
Year Defleiencv
1952 _$3,384.29
1953 _ 3, 850.33
1954 _ 3,216. 64
The issues for decision are:
1. Whether the New Jersey decree here involved effectuates the legal separation required by section 22 (k) of the 1939 Code and 71 (a) (1) of the 1954 Code so as to allow the petitioner to deduct payments, made according to an agreement that was incorporated in such decree, under section 23 (u) of the 1939 Code and section 215 of the 1954 Code.
2. Whether an agreement, which was incorporated in an…
2Cases cited10 opinions
- Brown v. CommissionerUnited States Tax Court · 1946
- Kalchthaler v. CommissionerUnited States Tax Court · 1946
- Cobb v. CommissionerUnited States Tax Court · 1957
- Isserman v. IssermanSupreme Court of New Jersey · 1952
- Lavino v. LavinoSupreme Court of New Jersey · 1957
5 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Stafford v. CommissionerUnited States Tax Court · 1966
- Capodanno v. CommissionerUnited States Tax Court · 1978
- Lilley Capodanno v. Commissioner of Internal Revenue, R. T. Capodanno v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1979
- Lester v. CommissionerUnited States Tax Court · 1959
- Metcalf v. CommissionerUnited States Tax Court · 1958
33 more not listed; retrieve them via the Exa API.