Hogg v. Commissioner
United States Tax Court
During the years of separation the taxpayer paid $ 1,200 monthly for his wife's support and pursuant to an agreement made preliminary to divorce he continued to pay $ 1,200 monthly (plus some extra for a few months) "to provide for the current annual support" of the wife; he transferred to her a furnished home, cash, and other property, and agreed to pay $ 10,000 to her estate and make contingent provision for her mother, if surviving.
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During the years of separation the taxpayer paid $ 1,200 monthly for his wife's support and pursuant to an agreement made preliminary to divorce he continued to pay $ 1,200 monthly (plus some extra for a few months) "to provide for the current annual support" of the wife; he transferred to her a furnished home, cash, and other property, and agreed to pay $ 10,000 to her estate and make contingent provision for her mother, if surviving. The wife gave the taxpayer a deed to her interest in all property held by or for him. The record does not conclusively establish whether there was or was not…
1Opinion of the Court
OPINION.
Johnson, Judge:
Petitioner seeks to deduct the $14,400 paid to his wife under the agreement, invoking section 23 (u), Internal Revenue Code, which authorizes the husband to deduct amounts includible under section 22 (k) in the gross income of the wife. Section 22 (k) provides:(k) Alimony, Etc., Income — In the case of a wife who is divorced or legally separated from her husband under a decree of divorce or of separate maintenance, periodic payments * * * received subsequent to such decree in discharge of, * * * a legal obligation which, because of the marital or family relationship, is…
2Cases cited7 opinions
- Pearce v. CommissionerSupreme Court of the United States · 1942
- Keton v. ClarkCourt of Appeals of Texas · 1933
- Cox v. CommissionerUnited States Tax Court · 1948
- Scott v. Fort Worth Nat. BankCourt of Appeals of Texas · 1939
- Martin v. MartinTexas Commission of Appeals · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- Hesse v. CommissionerUnited States Tax Court · 1973
- Lerner v. CommissionerUnited States Tax Court · 1950
- Bishop v. CommissionerUnited States Tax Court · 1971
- Brown v. CommissionerUnited States Tax Court · 1968
- Reighley v. CommissionerUnited States Tax Court · 1951
55 more not listed; retrieve them via the Exa API.