Benedict v. Commissioner
United States Tax Court
H and W were granted a decree of divorce in Texas Domestic Relations Court. A provision in the decree required H to pay W $ 400 per month for the remainder of her lifetime or until she remarried. The Court of Civil Appeals of Texas affirmed the divorce court's judgment, but reformed the decree to require that the monthly payments be paid from the income H received as beneficiary from an existing trust estate.
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H and W were granted a decree of divorce in Texas Domestic Relations Court. A provision in the decree required H to pay W $ 400 per month for the remainder of her lifetime or until she remarried. The Court of Civil Appeals of Texas affirmed the divorce court's judgment, but reformed the decree to require that the monthly payments be paid from the income H received as beneficiary from an existing trust estate. Held, the monthly payments made by H to W pursuant to the divorce decree constitute support payments under sec. 71(a), I.R.C. 1954, and are deductible by H as alimony under sec. 215.…
1Opinion of the Court
OPINION
Nims, Judge:
Respondent determined deficiencies in petitioner’s Federal income tax for the years 1975, 1976, and 1977 in the amounts of $4,478.69, $3,311.62, and $3,713.92, respectively.
After concessions, the issue for decision is whether payments made by petitioner to his former wife pursuant to a divorce decree are deductible as alimony under section 215.1
All of the facts have been stipulated and are found accordingly.
Petitioner resided in Fort Worth, Tex., at the time the petition was filed in this case.
Petitioner and his former wife were granted a decree of divorce in the Texas…
2Cases cited16 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Hedtke v. HedtkeTexas Supreme Court · 1923
- Francis v. FrancisTexas Supreme Court · 1967
- Hesse v. CommissionerUnited States Tax Court · 1973
- Beard v. CommissionerUnited States Tax Court · 1981
11 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Dunkin v. Comm'rUnited States Tax Court · 2005
- Denbow v. CommissionerUnited States Tax Court · 1989
- Proctor v. Comm'rUnited States Tax Court · 2007
- Holland v. CommissionerUnited States Tax Court · 1985
- Wickert v. CommissionerUnited States Tax Court · 1986
12 more not listed; retrieve them via the Exa API.