Henry v. Commissioner
United States Tax Court
H and W were divorced in 1975. Under the divorce decree, W was awarded custody of their three minor children, and H was required to make monthly payments to W for the support of W and such children. Such payments were to be reduced by one-third as each child reached majority or otherwise was no longer required to be supported. W remarried in 1975, and H continued to make such payments.
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H and W were divorced in 1975. Under the divorce decree, W was awarded custody of their three minor children, and H was required to make monthly payments to W for the support of W and such children. Such payments were to be reduced by one-third as each child reached majority or otherwise was no longer required to be supported. W remarried in 1975, and H continued to make such payments. Held, under Georgia law, H's legal obligation to pay alimony to W ceased on her remarriage, since the divorce decree did not otherwise provide. Therefore, H's payments to W made after her remarriage were child…
1Opinion of the Court
LEE SWINK HENRY and SARESS DAWSON HENRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; THOMAS G. STREALDORF and JUNE G. STREALDORF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Henry v. Commissioner
Docket Nos. 9103-80, 14814-80
United States Tax Court
T.C. Memo 1982-334; 1982 Tax Ct. Memo LEXIS 409; 44 T.C.M. (CCH) 124; T.C.M. (RIA) 82334;
June 16, 1982.
H and W were divorced in 1975. Under the divorce decree, W was awarded custody of their three minor children, and H was required to make monthly payments to W for the support of W and such children. Such payments were…
2Cases cited17 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Abramo v. CommissionerUnited States Tax Court · 1982
- James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Newbury v. CommissionerUnited States Tax Court · 1966
- Hoffman v. CommissionerUnited States Tax Court · 1970
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