Borbonus v. Commissioner
United States Tax Court
Petitioner, pursuant to a written property settlement agreement incorporated in a divorce decree, was obligated to pay his former wife $ 300 a month for the support, maintenance, and education of his daughter. Petitioner defaulted in payment and his former wife brought suit for the back payments, totaling $ 6,540, plus interest and court costs.
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Petitioner, pursuant to a written property settlement agreement incorporated in a divorce decree, was obligated to pay his former wife $ 300 a month for the support, maintenance, and education of his daughter. Petitioner defaulted in payment and his former wife brought suit for the back payments, totaling $ 6,540, plus interest and court costs. Judgment was rendered in her favor in the total amount of $ 7,055.79. Petitioner and his former wife settled their differences for $ 7,000. During the years petitioner was in default, his daughter was over 18 but under 21 years of age. Held, no part of…
1Opinion of the Court
William E. Borbonus and Georgia Borbonus, Petitioners, v. Commissioner of Internal Revenue, Respondent
Borbonus v. Commissioner
Docket No. 3623-62
United States Tax Court
42 T.C. 983; 1964 U.S. Tax Ct. LEXIS 53;
August 27, 1964, Filed
Decision will be entered under Rule 50.
Petitioner, pursuant to a written property settlement agreement incorporated in a divorce decree, was obligated to pay his former wife $ 300 a month for the support, maintenance, and education of his daughter. Petitioner defaulted in payment and his former wife brought suit for the back payments, totaling $ 6,540, plus interest…
2Cases cited16 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Burnet v. HarmelSupreme Court of the United States · 1932
- Commissioner v. LesterSupreme Court of the United States · 1961
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
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