Johnson v. Commissioner
United States Tax Court
Petitioner separated from his wife in 1926. At that time he asked her to obtain a divorce and offered to pay her $ 16,000 yearly for her maintenance and support, plus $ 4,000 for the maintenance and support of their minor son. She refused the request and offer. Petitioner made further efforts in 1927 to induce his wife to procure a divorce and agree to a proposed financial arrangement for maintenance and support.
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Petitioner separated from his wife in 1926. At that time he asked her to obtain a divorce and offered to pay her $ 16,000 yearly for her maintenance and support, plus $ 4,000 for the maintenance and support of their minor son. She refused the request and offer. Petitioner made further efforts in 1927 to induce his wife to procure a divorce and agree to a proposed financial arrangement for maintenance and support. In 1928 petitioner became engaged to be married, contingent upon his wife's obtaining a divorce. In 1928 petitioner offered to pay his wife $ 50,000 a year for maintenance and…
1Opinion of the Court
OPINION.
Hill, Judge:
Petitioner contends the payments of $30,000 each in the years 1942 and 1943 were in discharge of a legal obligation which was incurred by him under a written instrument incident to divorce, in accordance with section 22 (k), Internal Revenue Code,1 and, therefore, are deductible under section 23 (u). Solution of the problem hinges upon whether the agreement signed by petitioner and Elizabeth on September 5, 1929, was made in connection with a contemplated divorce. See Tuckie G. Hesse, 7 T. C. 700, 704.
There is sharp conflict between the testimony of Elizabeth and…
2Cases cited4 opinions
- Moitoret v. CommissionerUnited States Tax Court · 1946
- Dennison v. DennisonNew Jersey Court of Chancery · 1925
- Griffiths v. GriffithsNew Jersey Court of Chancery · 1905
- Trowbridge v. DenningSupreme Court of New Jersey · 1909
3Cited by4 opinions
- Cox v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Mandel v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1950
- Johnson v. CommissionerUnited States Tax Court · 1948
- Johnson v. CommissionerUnited States Tax Court · 1953