Emmons v. Commissioner
United States Tax Court
Petitioner Eugene F. Emmons entered into a separation agreement with his then wife Margaret. She subsequently obtained a divorce incorporating parts of the agreement. A supplemental agreement executed immediately after the main agreement allocated $ 2,500 of the alimony payments per year to each of their two daughters up to the age of 30 years. After the divorce the parties agreed to reduce that part of the alimony payments not allocated to the daughters.
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Petitioner Eugene F. Emmons entered into a separation agreement with his then wife Margaret. She subsequently obtained a divorce incorporating parts of the agreement. A supplemental agreement executed immediately after the main agreement allocated $ 2,500 of the alimony payments per year to each of their two daughters up to the age of 30 years. After the divorce the parties agreed to reduce that part of the alimony payments not allocated to the daughters. The daughters were adults during the years at issue. Held: 1. The alimony payments, to the extent allocated to the daughters, were neither…
1Opinion of the Court
OPINION.
Forrester, Judge:
Respondent has determined deficiencies in petitioners’ income tax for the years 1952 and 1954 as follows:
Year Deficiency
1952_$3,428.32
1954_ 3, 367.14
6,795.46
The issue for our consideration is whether payments of $9,000 in each of the years in issue were properly deductible as alimony payments, or whether respondent was correct in treating only $4,000 of each payment as alimony.
All of the facts have been stipulated, are so found, and are incorporated herein by reference. Those necessary to an understanding of our inquiry are recited below.
Petitioners Eugene F. Emmons…
2Cases cited15 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Perkins v. Benguet Consolidated Mining Co.Supreme Court of the United States · 1952
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Flynn v. FlynnCalifornia Supreme Court · 1954
10 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Hayes v. CommissionerUnited States Tax Court · 1993
- Eugene F. Emmons and Mary J. Emmons v. Commissioner of Internal Revenue Service, ServiceCourt of Appeals for the Sixth Circuit · 1962
- Christiansen v. CommissionerUnited States Tax Court · 1973
- Herbert L. Sperling and Janice Sperling v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
17 more not listed; retrieve them via the Exa API.