Isaacson v. Commissioner
United States Tax Court
Petitioners H and W were divorced and pursuant to the decree H, inter alia, did the following: He conveyed his house in trust to their two children, he allowed W and the children free use of the house, he continued making the monthly payments of principal and interest on the mortgage on the house and continued paying for maintaining it, he paid W $ 500 for each year in which she and the children took a vacation, and he paid the premiums on medical insurance covering W and…
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Petitioners H and W were divorced and pursuant to the decree H, inter alia, did the following: He conveyed his house in trust to their two children, he allowed W and the children free use of the house, he continued making the monthly payments of principal and interest on the mortgage on the house and continued paying for maintaining it, he paid W $ 500 for each year in which she and the children took a vacation, and he paid the premiums on medical insurance covering W and the children. Held, the principal payments and maintenance payments were neither alimony income to W nor deductible by H.…
1Opinion of the Court
Forrester, Judge:
Respondent determined deficiencies in petitioners’ income tax as follows:
Illene Isaacson Jack Freitag Taxable year Docket No. 8722-70 Docket Ño. 8970-70
1965-... $1, 369. 46 $3, 580. 22
1966___ 1, 509. 17 3, 717. 01
1967..... 1,341.57
The issues remaining for decision concern wfiether certain items constitute alimony within the meaning of sections 71 and 215.1
FINDINGS OP PACT
Some of the facts have been stipulated and are so found.
Illene Isaacson (formerly known as Illene Freitag and hereinafter referred to as Illene) was a resident of Miami Beach, Fla., at the time she filed the…
2Cases cited7 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Bradley v. CommissionerUnited States Tax Court · 1958
- Gerard Piel and Eleanor Jackson Piel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Pappenheimer v. AllenCourt of Appeals for the Fifth Circuit · 1947
- Taylor v. CommissionerUnited States Tax Court · 1965
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Grutman v. CommissionerUnited States Tax Court · 1983
- Rothschild v. CommissionerUnited States Tax Court · 1982
- Grutman v. CommissionerUnited States Tax Court · 1983
- Isaacson v. CommissionerUnited States Tax Court · 1972
- La Bow v. CommissionerUnited States Tax Court · 1987
2 more not listed; retrieve them via the Exa API.