Johnson v. Commissioner
United States Tax Court
In the course of a divorce trial brought by the wife the judge stated from the bench that he would approve an order requiring the husband pay $ 75 a week for the support of his three children, whose custody was placed in the wife. The decree actually entered at the conclusion of the trial in 1956 provided the weekly payment of $ 75 was "for alimony and for the support and maintenance of the said minor children."
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In the course of a divorce trial brought by the wife the judge stated from the bench that he would approve an order requiring the husband pay $ 75 a week for the support of his three children, whose custody was placed in the wife. The decree actually entered at the conclusion of the trial in 1956 provided the weekly payment of $ 75 was "for alimony and for the support and maintenance of the said minor children." Held, a 1964 nunc pro tunc order that corrected the decree retroactively to show the $ 75 weekly payment was for support and maintenance of the three children operated to exclude the…
1Opinion of the Court
OPINION
Mulroney, Judge:
Respondent determined a deficiency in petitioner’s income tax in the amount of $254 for 1960. The only issue is whether the amount of $3,900 received by petitioner in 1960 from her former husband pursuant to 1956 divorce decree represents alimony taxable to petitioner under section 71 (a) of the Internal Revenue Code of 1954,1 or whether, under a 1964 court order retroactively correcting the original decree, the amount paid in 1960 represents payments for support of minor children and nontaxable to petitioner under section 71(b).
All of tbe facts bare been stipulated and…
2Cases cited7 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- 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
- Van Vlaanderen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
2 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Beard v. CommissionerUnited States Tax Court · 1981
- Newman v. CommissionerUnited States Tax Court · 1977
- Graham v. CommissionerUnited States Tax Court · 1982
- Wilson v. CommissionerUnited States Tax Court · 1967
- Cothran v. CommissionerUnited States Tax Court · 1971
32 more not listed; retrieve them via the Exa API.