Faber v. Commissioner
United States Tax Court
1. An allocated portion of petitioner's periodic payments under "agreement" with his divorced wife was for support and care of her minor son.
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1. An allocated portion of petitioner's periodic payments under "agreement" with his divorced wife was for support and care of her minor son. Held, nondeductible since not shown that payments were for benefit of wife under section 22 (k), I. R. C. 1939. 2. Wife may be able to assign a portion of her right to alimony; but facts in instant case point as strongly toward allocated payments having been made because of petitioner's concern for his stepson, consequently held, nondeductible.
1Opinion of the Court
OPINION.
FoeRester, Judge:
The Commissioner has determined a deficiency in petitioner’s income tax in the amount of $1,407.01 for the calendar year 1952. The issue for decision is whether an annual payment of $2,700 to petitioner’s divorced wife for the support and care of her son is deductible under section 23 (u) of the Internal Revenue Code of 1939. The facts have been wholly stipulated and are included herein by reference.
The petitioner filed his individual return for the calendar year 1952 with the director of internal revenue, Newark, New Jersey.
The petitioner and Ada W. Faber were…
2Cases cited7 opinions
- Lehman v. CommissionerUnited States Tax Court · 1951
- Feinberg v Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Leon Mandel and Carolina Panerai Mandel v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Hart v. CommissionerUnited States Tax Court · 1948
- Joslyn v. CommissionerUnited States Tax Court · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Christiansen v. CommissionerUnited States Tax Court · 1973
- Albert J. Faber v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Henry v. CommissionerUnited States Tax Court · 1981
- Christiansen v. CommissionerUnited States Tax Court · 1973
- Faber v. CommissionerUnited States Tax Court · 1958
1 more not listed; retrieve them via the Exa API.