Blumenthal v. Commissioner
United States Tax Court
Deduction -- Alimony -- Sections 23 (u) and 22 (k), I. R. C. -- A divorced husband agreed to pay and paid premiums on insurance on his own life, from the avails of which his ex-wife was to receive up to $ 5,200 a year after his death, provided she survived him. Those payments were in addition to fixed annual payments which he agreed to make to his ex-wife. Held, the amount of the premiums was not deductible by the husband under section 23 (u).
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner determined a deficiency of $1,370.14 in income tax for 1945. The only issue for decision is whether the Commissioner erred in disallowing a deduction of $2,244.63 representing insurance premiums alleged to represent alimony payments deductible under section 23 (u) of the Internal Revenue Code. The facts have been stipulated.
The petitioner filed his income tax return for 1945 with the collector of internal revenue for the first district of Pennsylvania.
The petitioner and his former wife, Sara, were married in 1917. They had three children.
The petitioner…
2Cases cited1 opinion
- Hart v. CommissionerUnited States Tax Court · 1948
3Cited by28 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Carmichael v. CommissionerUnited States Tax Court · 1950
- Seligmann v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Weil v. CommissionerUnited States Tax Court · 1954
- Blumenthal v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
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