Mann v. Commissioner
United States Tax Court
Petitioner's ex-wife performed more than her household duties and by her efforts in petitioner's business helped maintain the value of the business. A Florida court granted petitioner's ex-wife a special equity in petitioner's estate. Held: Petitioner's ex-wife had a special equity in petitioner's estate under Florida law. Therefore, payments made by petitioner under a divorce decree were for special equity and not alimony.
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Petitioner's ex-wife performed more than her household duties and by her efforts in petitioner's business helped maintain the value of the business. A Florida court granted petitioner's ex-wife a special equity in petitioner's estate. Held: Petitioner's ex-wife had a special equity in petitioner's estate under Florida law. Therefore, payments made by petitioner under a divorce decree were for special equity and not alimony. Held, further, such payments were not ordinary and necessary business expenses.
1Opinion of the Court
Irwin, Judge:
Respondent determined a deficiency in petitioner’s income tax of $9,377 in the taxable year 1973 and of $3,491 in the taxable year 1974.
Due to a concession by petitioner, the only issue remaining for our decision is whether payments from petitioner to his former wife during 1973 and 1974, pursuant to a final judgment of divorce in 1972, are deductible either as alimony under section 2151 or as ordinary and necessary business expenses under section 162.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of facts and the exhibits attached thereto are…
2Cases cited30 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- United States v. DavisSupreme Court of the United States · 1962
- Heath v. HeathSupreme Court of Florida · 1932
- Wright v. CommissionerUnited States Tax Court · 1974
- Cann v. CannDistrict Court of Appeal of Florida · 1976
25 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Ward v. CommissionerUnited States Tax Court · 1986
- Beard v. CommissionerUnited States Tax Court · 1981
- Schottenstein v. CommissionerUnited States Tax Court · 1980
- McIntosh v. CommissionerUnited States Tax Court · 1985
- Beard v. CommissionerUnited States Tax Court · 1981
15 more not listed; retrieve them via the Exa API.