Senter v. Commissioner
United States Tax Court
Upon the facts as stipulated, held, that a certain cash settlement payment made to the wife in 1949, subsequent to a divorce decree, under an agreement made incident to the decree, was not a "periodic payment" includible in the gross income of the wife under section 22 (k) and was not deductible from the gross income of the husband under section 23 (u), Internal Revenue Code of 1939.
1Opinion of the Court
OPINION.
Arundell, Judge:
These cases involve income tax deficiencies for the calendar year 1949 of $18,251.34 in the case of petitioners James C. Senter and Susan B. Senter and $26,773.29 in the case of petitioner Anthony Foster McKissick. The issues involved in the first case are whether the amounts of $2,221.03 and $4,774.06 received from two trust estates by Susan B. McKissick (now Senter) on January 5 and April 5, 1949, respectively, and an amount of $43,485.27 received by her on November 15, 1949, from Anthony Foster McKissick constituted alimony income in the year 1949 under section 22…
2Cases cited5 opinions
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Norton v. CommissionerUnited States Tax Court · 1951
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Haag v. CommissionerUnited States Tax Court · 1951
- Cattier v. CommissionerUnited States Tax Court · 1952
3Cited by13 opinions
- Dorothy Olster v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1985
- Alan E. Ashcraft, Jr. And Jean J. Ashcraft v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- Olster v. CommissionerUnited States Tax Court · 1982
- Lundgaard v. United StatesDistrict Court, D. Kansas · 1972
- Bernard v. CommissionerUnited States Tax Court · 1986
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