Delehanty v. Commissioner
United States Tax Court
P and his former wife entered into a separation agreement settling all of their property rights and providing for periodic payments to the wife of $1,150 per month. Subsequently, the California court ordered P to pay for the support and maintenance of each of the minor children the sum of $287.50 per month. During 1972, P made such payments.
Read the full summary
P and his former wife entered into a separation agreement settling all of their property rights and providing for periodic payments to the wife of $1,150 per month. Subsequently, the California court ordered P to pay for the support and maintenance of each of the minor children the sum of $287.50 per month. During 1972, P made such payments. Held, such payments discharged the obligation for support of the minor children imposed by the decree, and therefore under secs. 71 and 215, I.R.C. 1954, they are not deductible by him.
1Opinion of the Court
EDWARD J. DELEHANTY and MARGARET DELEHANTY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Delehanty v. Commissioner
Docket No. 2769-75.
United States Tax Court
T.C. Memo 1977-255; 1977 Tax Ct. Memo LEXIS 186; 36 T.C.M. (CCH) 1034; T.C.M. (RIA) 770255;
August 4, 1977, Filed
P and his former wife entered into a separation agreement settling all of their property rights and providing for periodic payments to the wife of $1,150 per month. Subsequently, the California court ordered P to pay for the support and maintenance of each of the minor children the sum of $287.50 per month. During…
2Cases cited22 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Puckett v. PuckettCalifornia Supreme Court · 1943
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Daine v. CommissionerUnited States Tax Court · 1947
- Van Vlaanderen v. CommissionerUnited States Tax Court · 1948
17 more not listed; retrieve them via the Exa API.