Bogard v. Commissioner
United States Tax Court
After marital difficulties, petitioners decided to live apart and executed a written agreement providing support for Bridget. The agreement itself made no reference to the petitioners' separation, but as a fact they remained separated until their divorce 2 years later.
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After marital difficulties, petitioners decided to live apart and executed a written agreement providing support for Bridget. The agreement itself made no reference to the petitioners' separation, but as a fact they remained separated until their divorce 2 years later. Held, the written instrument constituted a written separation agreement within the meaning of sec. 71(a)(2), I.R.C. 1954, thereby making the periodic payment received by Bridget includable in her gross income, and deductible by Howard under sec. 215(a).
1Opinion of the Court
Sterkett, Judge:
The Commissioner determined a deficiency in the petitioners’ Federal income taxes as follows:
Taxpayer Taxable year Amount
Howard Bogard_ 1966 $2, 355. 83
Do_ 1967 2, 744. 04
Bridget Bogard_ 1966 1, 580. 63
Do_ 1967 1, 102. 91
Concessions having been made, the sole issue for our determination is whether petitioner Bridget Bogard must include in her gross income $6,387.50 for 1966 and $3,833.05 for 1967 as periodic payments within the purview of section 71(a) (2), I.R.C. 1954,1 thereby making payments of $6,575.50 2 for 1966 and $3,833.05 for 1967 deductible by petitioner Howard…
2Cases cited3 opinions
- Clark v. CommissionerUnited States Tax Court · 1963
- McGean v. ParsonsAppellate Division of the Supreme Court of the State of New York · 1912
- Stahl v. StahlAppellate Division of the Supreme Court of the State of New York · 1962
3Cited by14 opinions
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Saniewski v. CommissionerUnited States Tax Court · 1979
- Jacobson v. CommissionerUnited States Tax Court · 1983
- Leventhal v. CommissionerUnited States Tax Court · 2000
- Adam Jordan Winslow v. CommissionerUnited States Tax Court · 2020
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