Casey v. Commissioner
United States Tax Court
Petitioner was divorced from his wife on July 12, 1944. Under the decree of that date he was obligated to pay alimony in the amount of $ 5,000 at the rate of $ 100 per month until the full amount was paid or until the wife's remarriage. Petitioner's claim, under section 23 (u), for a deduction of the alimony paid in 1944 was disallowed by respondent.
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Petitioner was divorced from his wife on July 12, 1944. Under the decree of that date he was obligated to pay alimony in the amount of $ 5,000 at the rate of $ 100 per month until the full amount was paid or until the wife's remarriage. Petitioner's claim, under section 23 (u), for a deduction of the alimony paid in 1944 was disallowed by respondent. Thereafter, counsel for petitioner prepared an amended order which was entered under date of September 10, 1947, which provided that petitioner was to pay alimony in the sum of $ 100 per month for a period of 50 months from the date of the…
1Opinion of the Court
OPINION.
Arundell, Judge:
If we are to follow our decision in J. B. Steinel, 10 T. C. 409, there can be no doubt that the alimony provision embodied in the court order dated July 12, 1944, resulted in “installment” rather than “periodic” payments under section 22 (k) of the Internal Revenue Code.1 Such payments are not deductible by the husband under section 23 (u) of the code.2 Thus, unless the court order dated September 10,1947, entitles the petitioner to deduct the alimony payments made by him in 1944, it is clear that the respondent’s determination must be sustained.
In order to eliminate…
2Cases cited3 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Steinel v. CommissionerUnited States Tax Court · 1948
- Estate of Orsatti v. CommissionerUnited States Tax Court · 1949
3Cited by31 opinions
- Pesch v. CommissionerUnited States Tax Court · 1982
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Herbert v. RiddellDistrict Court, S.D. California · 1952
- Newman v. CommissionerUnited States Tax Court · 1977
- Kent v. CommissionerUnited States Tax Court · 1973
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