Buccola v. Commissioner
United States Tax Court
Pursuant to a decree of separation providing in part for payments by the petitioner to his wife "for support and maintenance of the [wife] and the three children," petitioner paid her an amount in excess of one-half of her support and that of the children.
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Pursuant to a decree of separation providing in part for payments by the petitioner to his wife "for support and maintenance of the [wife] and the three children," petitioner paid her an amount in excess of one-half of her support and that of the children. Held, since the decree of separation does not "fix" the amount petitioner is to pay for the support of his minor children, sec. 71(b), I.R.C. 1954, the sums paid under the decree are deductible from his gross income, sec. 215, I.R.C. 1954, and includable in the wife's gross income, sec. 71(a), I.R.C. 1954, but may not be taken into account…
1Opinion of the Court
Lory Buccola, Petitioner v. Commissioner of Internal Revenue, Respondent
Buccola v. Commissioner
Docket No. 4331-68
United States Tax Court
54 T.C. 1599; 1970 U.S. Tax Ct. LEXIS 84;
August 6, 1970, Filed
Decision will be entered for the respondent.
Pursuant to a decree of separation providing in part for payments by the petitioner to his wife "for support and maintenance of the [wife] and the three children," petitioner paid her an amount in excess of one-half of her support and that of the children. Held, since the decree of separation does not "fix" the amount petitioner is to pay for the support…
2Cases cited3 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Katrina Van Oss v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Murray M. SalzbergCourt of Appeals for the Second Circuit · 1967
- Buccola v. CommissionerUnited States Tax Court · 1970