Spector v. Commissioner
United States Tax Court
Mrs. Spector (W) and Dr. Ehrenworth (H) were married from 1955 to 1980. They divorced in 1980. In connection with the divorce, they executed a settlement agreement. The settlement agreement required H to make weekly payments to W for 12 years and identified the payments as alimony. W remarried shortly after the divorce. H stopped making the weekly payments. W sued in State court to compel H to continue making the payments.
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Mrs. Spector (W) and Dr. Ehrenworth (H) were married from 1955 to 1980. They divorced in 1980. In connection with the divorce, they executed a settlement agreement. The settlement agreement required H to make weekly payments to W for 12 years and identified the payments as alimony. W remarried shortly after the divorce. H stopped making the weekly payments. W sued in State court to compel H to continue making the payments. The State court ordered H to continue making the payments. H made the payments throughout the years in issue. W did not report the payments in her gross income. H deducted…
1Opinion of the Court
NORMAN SPECTOR AND MARCIA SPECTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; LIONEL EHRENWORTH AND BETH EHRENWORTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Spector v. Commissioner
Docket Nos. 20102-91, 21548-91
United States Tax Court
T.C. Memo 1994-147; 1994 Tax Ct. Memo LEXIS 148; 67 T.C.M. (CCH) 2601;
April 7, 1994, Filed
An order will be issued denying both motions for partial summary judgment.
Mrs. Spector (W) and Dr. Ehrenworth (H) were married from 1955 to 1980. They divorced in 1980. In connection with the divorce, they executed a settlement agreement.…
2Cases cited28 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Shiosaki v. CommissionerUnited States Tax Court · 1974
- Thompson v. CommissionerUnited States Tax Court · 1968
- Hesse v. CommissionerUnited States Tax Court · 1973
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