Cothran v. Commissioner
United States Tax Court
Petitioner received alimony payments from her former husband under a 1965 decree that did not fix specific payments for child support. The decree required that petitioner make mortgage, local tax, and insurance payments with respect to property that she owned as a tenant in common with her former spouse.
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Petitioner received alimony payments from her former husband under a 1965 decree that did not fix specific payments for child support. The decree required that petitioner make mortgage, local tax, and insurance payments with respect to property that she owned as a tenant in common with her former spouse. In 1970, the court having jurisdiction over petitioner's alimony action entered an order indicating that the 1965 decree erroneously failed to allocate the payments between alimony and child support, but it did not purport to cure the mistake retroactively. Held, petitioner cannot exclude any…
1Opinion of the Court
Irwin, Judge'-
In a notice of deficiency dated March 17, 1970, respondent determined a deficiency of $538.36 in petitioner’s income tax for 1966 and a deficiency of $526.54 in petitioner’s income tax for 1967. The primary issue before us is whether the payments that petitioner received from her former husband constituted alimony which is to be included in her income by virtue of section 71(a) (l)1 of the Internal Kevenue Code of 1954.2 Our resolution of this issue will require some adjustment to petitioner’s allowable deductions.
FINDINGS OF FACT
Some of the facts have been stipulated, and they…
2Cases cited7 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Lyeth v. HoeySupreme Court of the United States · 1938
- Commissioner v. LesterSupreme Court of the United States · 1961
- Bradley v. CommissionerUnited States Tax Court · 1958
- Johnson v. CommissionerUnited States Tax Court · 1966
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Graham v. CommissionerUnited States Tax Court · 1982
- De Wailly v. CommissionerUnited States Tax Court · 1976
- Cothran v. CommissionerUnited States Tax Court · 1974
- Cothran v. CommissionerUnited States Tax Court · 1971
- Graham v. CommissionerUnited States Tax Court · 1982
2 more not listed; retrieve them via the Exa API.