Henry v. Commissioner
United States Tax Court
Petitioner, pursuant to a divorce decree, made payments totaling $ 5,200 in each of the years 1976 and 1977 to his former wife. The decree provided that such payments were "for the benefit of" petitioner's children.
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Petitioner, pursuant to a divorce decree, made payments totaling $ 5,200 in each of the years 1976 and 1977 to his former wife. The decree provided that such payments were "for the benefit of" petitioner's children. Held, because petitioner's former wife was legally required to spend the funds for her children's benefit, acting essentially as a conduit, receiving only the incidental benefit that might necessarily flow from certain types of expenditures (heat, etc.), she did not receive sufficient economic benefit to label said payments as alimony within the meaning of sec. 71, I.R.C. 1954,…
1Opinion of the Court
Grady W. Henry, Petitioner v. Commissioner of Internal Revenue, Respondent
Henry v. Commissioner
Docket No. 14881-79
United States Tax Court
76 T.C. 455; 1981 U.S. Tax Ct. LEXIS 157;
March 24, 1981, Filed
Decision will be entered for the respondent.
Petitioner, pursuant to a divorce decree, made payments totaling $ 5,200 in each of the years 1976 and 1977 to his former wife. The decree provided that such payments were "for the benefit of" petitioner's children. Held, because petitioner's former wife was legally required to spend the funds for her children's benefit, acting essentially as a conduit,…
2Cases cited11 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Wright v. CommissionerUnited States Tax Court · 1974
- Lehman v. CommissionerUnited States Tax Court · 1951
- Leon Mandel and Carolina Panerai Mandel v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Emmons v. CommissionerUnited States Tax Court · 1961
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