Estate of Iversen v. Commissioner
United States Tax Court
Decedent and his former wife while domiciled in Pennsylvania in 1950 entered into a separation agreement which was binding whether or not a divorce was later obtained by either.
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Decedent and his former wife while domiciled in Pennsylvania in 1950 entered into a separation agreement which was binding whether or not a divorce was later obtained by either. The agreement provided for monthly payments to the wife for her life or until her remarriage, these payments to be secured by a trust created by decedent the income of which was payable to decedent so long as he was not in default with the monthly payments and the corpus of which was to be distributed to decedent upon the death or remarriage of his former wife. After the execution of the agreement and the creation of…
1Opinion of the Court
Estate of Robert F. Iversen, Deceased, Pittsburgh National Bank, Agent for John D. Iversen, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Iversen v. Commissioner
Docket No. 8082-73
United States Tax Court
65 T.C. 391; 1975 U.S. Tax Ct. LEXIS 25;
November 25, 1975, Filed
Decision will be entered under Rule 155.
Decedent and his former wife while domiciled in Pennsylvania in 1950 entered into a separation agreement which was binding whether or not a divorce was later obtained by either. The agreement provided for monthly payments to the wife for her life or until her…
2Cases cited37 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Harris v. CommissionerSupreme Court of the United States · 1950
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
- Estate of Daisy F. Christ, Deceased, Robert Johnson Christ v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
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