Daine v. Commissioner
United States Tax Court
Taxpayer and his wife voluntarily separated and entered into an agreement dated January 1, 1940, under which he agreed to pay his wife $ 900 a month for a year. The agreement was extended verbally for an indefinite period. In 1944 another agreement was entered into and the wife thereupon brought suit in a New York court for separation from bed and board.
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Taxpayer and his wife voluntarily separated and entered into an agreement dated January 1, 1940, under which he agreed to pay his wife $ 900 a month for a year. The agreement was extended verbally for an indefinite period. In 1944 another agreement was entered into and the wife thereupon brought suit in a New York court for separation from bed and board. On July 1, 1944, a decree in her favor was rendered and entered nunc pro tunc as of January 1, 1940. Held, payments made by taxpayer to his wife in 1942 and 1943 are not deductible from his gross income under section 23 (u), the decree nunc…
1Opinion of the Court
OPINION.
Van Fossan, Judge:
The petitioner contends that a decree of separation rendered July 1, 1944, separating a wife from the husband as of the actual time of separation, January 1, 1940, and entered by express order of the court, nirne pro tune, January 1,1940, must be recognized as a decree entered January 1,1940; and, where such judgment or decree confirms the separation agreement of January 1, 1940, and adopts it as incident to the judgment or decree, periodic payments made by the husband to the wife under such separation agreement are deductible by the husband and not taxable to him,…
2Cases cited17 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. TowerSupreme Court of the United States · 1946
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
12 more not listed; retrieve them via the Exa API.
3Cited by94 opinions
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Van Vlaanderen v. CommissionerUnited States Tax Court · 1948
- Van Vlaanderen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Ianniello v. Comm'rUnited States Tax Court · 1992
- Gordon v. CommissionerUnited States Tax Court · 1978
89 more not listed; retrieve them via the Exa API.