Carle v. Commissioner
United States Tax Court
In 1959, a California interlocutory decree of divorce separately provided that petitioner should pay $ 100 per month for his wife's support and $ 100 per month for the support of his minor child. In 1961, in a proceeding brought by the wife under the New Jersey Reciprocal Support Act and the New York Uniform Support of Dependents Law, the Children's Court of Tioga County, N.Y., ordered petitioner to pay the single sum of $ 75 per month for the support of the wife and child.
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In 1959, a California interlocutory decree of divorce separately provided that petitioner should pay $ 100 per month for his wife's support and $ 100 per month for the support of his minor child. In 1961, in a proceeding brought by the wife under the New Jersey Reciprocal Support Act and the New York Uniform Support of Dependents Law, the Children's Court of Tioga County, N.Y., ordered petitioner to pay the single sum of $ 75 per month for the support of the wife and child. On July 27, 1965, in a suit by the wife for arrearages under the California decree, the New York Supreme Court ordered…
1ConcurrenceScott, J.
I agree with, the majority that the payments of $75 per month made by petitioner were not deductible but do not agree that there was any designation in the decree of the New York Supreme Court, either expressed or implied, that the $75 per month payments made in the past or those to be made in the future were for child support or that such is the thrust of that decision.
The Children’s Court of the State of New York for Tioga County had no jurisdiction to modify a decree of the Superior Court of the State of California. The purpose of the Uniform Support of Dependents Law of New York, as…
2Cases cited15 opinions
- County of Santa Clara, State of California v. HughesNew York City Family Court · 1964
- Landes v. LandesNew York Court of Appeals · 1956
- ELAINE G. LORILLARD, Appellant v. LOUIS L. LORILLARDCourt of Appeals for the Third Circuit · 1966
- Martin v. MartinNew York City Family Court · 1968
- Ross v. RossNew York Family Court · 1954
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