Dauwalter v. Commissioner
United States Tax Court
During the pendency of divorce proceedings an agreement was entered into for the payment of certain alimony by the taxpayer to his wife. Absolute divorce was thereafter granted to the wife. The decree made no provision for alimony and the court did not retain jurisdiction for that purpose. Under Illinois law, under such circumstances, the obligation to support ceased and the court was thereafter without jurisdiction to make any provision for alimony.
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During the pendency of divorce proceedings an agreement was entered into for the payment of certain alimony by the taxpayer to his wife. Absolute divorce was thereafter granted to the wife. The decree made no provision for alimony and the court did not retain jurisdiction for that purpose. Under Illinois law, under such circumstances, the obligation to support ceased and the court was thereafter without jurisdiction to make any provision for alimony. In 1939 the former wife, by letter, requested additional payments. The taxpayer, by letter, acceded to such request and, pursuant thereto, made…
1Opinion of the Court
Frederick S. Dauwalter and Mary Jane Dauwalter, Petitioners, v. Commissioner of Internal Revenue, Respondent
Dauwalter v. Commissioner
Docket No. 9675
United States Tax Court
9 T.C. 580; 1947 U.S. Tax Ct. LEXIS 80;
October 3, 1947, Promulgated
Decision will be entered for the respondent.
During the pendency of divorce proceedings an agreement was entered into for the payment of certain alimony by the taxpayer to his wife. Absolute divorce was thereafter granted to the wife. The decree made no provision for alimony and the court did not retain jurisdiction for that purpose. Under Illinois law, under…
2Cases cited18 opinions
- Atherton v. AthertonSupreme Court of the United States · 1901
- Kelley v. KelleyIllinois Supreme Court · 1925
- Adler v. AdlerIllinois Supreme Court · 1940
- Maginnis v. MaginnisIllinois Supreme Court · 1926
- Brown v. CommissionerUnited States Tax Court · 1946
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