Sharon v. Commissioner
United States Tax Court
Community Property Deductions -- Antenuptial Obligations -- Alimony -- Section 23 (u). -- Alimony payments to first wife deductible under section 23 (u) may be divided by husband and second wife filing separate returns on community property basis where they are collectible from community property.
1Opinion of the Court
opinion.
Murdock, Judge-.
The Commissioner determined a deficiency of $1,724 in income and victory tax for 1943 in the case of each petitioner. The only issue for decision is whether alimony payments made by Robert to his first wife are deductible equally by him and Olive, his second wife, or whether he must take the entire deduction himself. The parties have filed a stipulation, which is adopted as the findings of fact.
The petitioners, husband and wife, were domiciled in Texas and filed separate returns for 1943 on the community property basis with the collector of internal revenue for the…
2Cases cited5 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Clemens v. CommissionerUnited States Tax Court · 1947
- Portis v. ParkerTexas Supreme Court · 1859
- Lee v. HendersonCourt of Appeals of Texas · 1889
- Crim v. AustinTexas Commission of Appeals · 1928
3Cited by10 opinions
- Walsh v. Comm'rUnited States Tax Court · 1954
- Commissioner of Internal Revenue v. NewcombeCourt of Appeals for the Ninth Circuit · 1953
- Jorg v. CommissionerUnited States Tax Court · 1969
- Colton v. CommissionerUnited States Tax Court · 1971
- Godchaux v. United StatesDistrict Court, E.D. Louisiana · 1952
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