Metcalf v. Commissioner
United States Tax Court
1. Settlement agreement executed 3 days prior to divorce but not referred to in divorce decree, held, to survive divorce. 2. Where settlement agreement read as a whole earmarked a part of the weekly payments made by husband to wife as being for support of the minor children, held, husband not entitled to deduct and wife not taxable on part of payments so earmarked for support of children even though divorce decree did not specifically designate part payable for support of…
Read the full summary
1. Settlement agreement executed 3 days prior to divorce but not referred to in divorce decree, held, to survive divorce. 2. Where settlement agreement read as a whole earmarked a part of the weekly payments made by husband to wife as being for support of the minor children, held, husband not entitled to deduct and wife not taxable on part of payments so earmarked for support of children even though divorce decree did not specifically designate part payable for support of children. 3. Held, husband entitled to dependency credit for each of five children.
1Opinion of the Court
Arthur G. B. Metcalf, Petitioner, v. Commissioner of Internal Revenue, Respondent. Mary C. Thomson (Formerly Mary C. Metcalf), Petitioner, v. Commissioner of Internal Revenue, Respondent
Metcalf v. Commissioner
Docket Nos. 56056, 56330
United States Tax Court
31 T.C. 596; 1958 U.S. Tax Ct. LEXIS 11;
December 23, 1958, Filed
Decisions will be entered under Rule 50.
1. Settlement agreement executed 3 days prior to divorce but not referred to in divorce decree, held, to survive divorce.
2. Where settlement agreement read as a whole earmarked a part of the weekly payments made by husband to wife as being…
2Cases cited15 opinions
- Schillander v. SchillanderMassachusetts Supreme Judicial Court · 1940
- Freeman v. SieveMassachusetts Supreme Judicial Court · 1949
- Weil v. CommissionerUnited States Tax Court · 1954
- Wilson v. CaswellMassachusetts Supreme Judicial Court · 1930
- Boettiger v. CommissionerUnited States Tax Court · 1958
10 more not listed; retrieve them via the Exa API.