Sydnes v. Commissioner
United States Tax Court
Pursuant to a court separation decree, petitioner and his wife continued, without cohabitation, to share their common residence, and petitioner paid her certain temporary support payments. Held, petitioner was not "separated" from his wife within the meaning of sec. 71(a)(3) and was not entitled to deduct the support payments. Held, further, on the facts, mortgage payments made by petitioner were not alimony.
1Opinion of the Court
Hall, Judge:
Respondent determined a $413.93 deficiency in petitioner’s income tax for 1971. Other issues having been disposed of by agreement of the parties, the two issues remaining for decision are:(1) Whether certain temporary support payments made by petitioner to his wife under a court order were made while the parties were "separated.”(2) Whether mortgage payments made by petitioner on property awarded to his former wife under a divorce decree were support payments or part of the property settlement.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
Petition…
2Cases cited8 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Schantz v. SchantzSupreme Court of Iowa · 1968
- Newbury v. CommissionerUnited States Tax Court · 1966
- Joslin v. CommissionerUnited States Tax Court · 1969
- In Re Marriage of BoydSupreme Court of Iowa · 1972
3 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Sydnes v. CommissionerUnited States Tax Court · 1980
- Richard J. Sydnes v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1981
- Richard J. Sydnes v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1978
- Naomi Jablonski Cash v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1978
- Mann v. CommissionerUnited States Tax Court · 1980
28 more not listed; retrieve them via the Exa API.