Taylor v. Commissioner
United States Tax Court
In an action for separation by petitioner against her then husband, the New York Supreme Court denied a motion for temporary alimony on condition that the husband continue support payments which he had been making voluntarily.
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In an action for separation by petitioner against her then husband, the New York Supreme Court denied a motion for temporary alimony on condition that the husband continue support payments which he had been making voluntarily. Held, the action of the Supreme Court did not constitute a currently enforceable judicial order or decree and consequently payments made by the husband, prior to the time of the separation decree directing that support payments be made, were not includable in petitioner's gross income under sec. 71(a), I.R.C. 1954.
1Opinion of the Court
Tannenwald, Judge:
Respondent determined a deficiency of $2,810.13 in petitioner’s income tax for the taxable year 1964. The primary issue before us is whether some or all of certain payments made by Adam D. Taylor during the period February 4, 1964, to September 3, 1964, constitute taxable income to petitioner under sectional (a) (3), I.É.C. 1954.1
ITNDINGS OF FACT
Petitioner bad ber legal residence in New York, N.Y., at tbe time tbe petition herein was filed. Her return for the taxable year was filed with the district director of internal revenue, New York, N.Y.
On December 13,1963, petitioner…
2Cases cited29 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Hogg v. CommissionerUnited States Tax Court · 1949
- Kalchthaler v. CommissionerUnited States Tax Court · 1946
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- Cox v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
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