Isfalt v. Commissioner
United States Tax Court
Alimony Payments Under Sec. 22 (k), I. R. C. 1939. -- Decree of divorce required petitioner to pay $ 24,000 to his former wife as alimony, the payments to be made on the first day of each month in the amount of $ 200 until the full sum was paid, but to be discontinued in the event of the wife's death or remarriage. Held, payments made by petitioner under the divorce decree were installment payments within the meaning of section 22 (k) and not deductible.
1Opinion of the Court
John A. Isfalt, Petitioner, v. Commissioner of Internal Revenue, Respondent
Isfalt v. Commissioner
Docket No. 51801
United States Tax Court
24 T.C. 497; 1955 U.S. Tax Ct. LEXIS 160;
June 24, 1955, Filed
Decision will be entered in accordance with the stipulation of the parties.
Alimony Payments Under Sec. 22 (k), I. R. C. 1939. -- Decree of divorce required petitioner to pay $ 24,000 to his former wife as alimony, the payments to be made on the first day of each month in the amount of $ 200 until the full sum was paid, but to be discontinued in the event of the wife's death or remarriage. Held,…
2Cases cited12 opinions
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Steinel v. CommissionerUnited States Tax Court · 1948
- Fleming v. CommissionerUnited States Tax Court · 1950
- Estate of Orsatti v. CommissionerUnited States Tax Court · 1949
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