Abramo v. Commissioner
United States Tax Court
Held: Amounts specifically designated in a separation agreement as payable for child support were "fixed" within the meaning of sec. 71(b), I.R.C. 1954, even though the designation was prefaced by the phrase "for tax purposes." Accordingly, amounts paid pursuant to the agreement were neither deductible by H nor includable in W's gross income.
1Opinion of the Court
OPINION
Ekman, Judge:*
These cases are before the Court on petitioners Arnold and Mary J. Abramo’s motion for summary judgment and petitioner Mary Louise Abramo’s cross-motion for summary judgment, pursuant to Rule 121, Tax Court Rules of Practice and Procedure. Respondent determined deficiencies in petitioners’ 1974, 1975, and 1976 Federal income taxes as follows:
Arnold and Mary J. Abramo Mary Louise Abramo
Year Tax Tax Sec. 6651(a)
1974 $2,685 $1,403 $364
1975 4,211 1,386 347
1976 3,654 1,249 0
Petitioner Mary Louise Abramo (Mary Louise) resided in Williamsville, N.Y., when she filed her petition…
2Cases cited22 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Welch v. HelveringSupreme Court of the United States · 1933
- First Nat. Bank of Ariz. v. Cities Service Co.Supreme Court of the United States · 1968
- Corliss v. BowersSupreme Court of the United States · 1930
- Commissioner v. LesterSupreme Court of the United States · 1961
17 more not listed; retrieve them via the Exa API.
3Cited by66 opinions
- Elliott v. CommissionerUnited States Tax Court · 1988
- William Randolph Klein v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1990
- Darryl S. Long and Arlyne M. Long v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1985
- Foy v. CommissionerUnited States Tax Court · 1985
- Clayden v. CommissionerUnited States Tax Court · 1988
61 more not listed; retrieve them via the Exa API.