Hardy v. Commissioner
United States Tax Court
Pursuant to a decree of divorce petitioner husband was required to make monthly payments to his divorced wife for her support and maintenance. These payments were to terminate upon the death or remarriage of the divorced wife.
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Pursuant to a decree of divorce petitioner husband was required to make monthly payments to his divorced wife for her support and maintenance. These payments were to terminate upon the death or remarriage of the divorced wife. The decree contained another provision which required petitioner to pay his divorced wife $ 5,000 if she should remarry in 1966. Held, pursuant to secs. 71 and 215 of the Internal Revenue Code the $ 5,000 payment is not deductible by petitioner since it is a principal sum and not a "periodic payment."
1Opinion of the Court
Irwin, Judge:
Respondent determined a deficiency in petitioner’s income tax for the taxable year 1967 in the amount of $2,901.52. The only issue remaining to be decided is whether a $5,000 payment made by petitioner in 1967 to his former wife upon her remarriage is deductible as alimony.1
FINDINGS OF FACT
Some of the facts have been stipulated and they are so found.
William M. Hardy (hereinafter sometimes referred to as petitioner) a resident of Santa Ana, Calif., filed his individual income tax return with the district director of internal revenue, Los Angeles, Calif.
Petitioner married Gwenivere…
2Cases cited4 opinions
- Bartsch v. CommissionerUnited States Tax Court · 1952
- Haag v. CommissionerUnited States Tax Court · 1951
- Commissioner of Internal Revenue v. James C. Senter and Susan B. Senter, Anthony Foster McKissick v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- Cattier v. CommissionerUnited States Tax Court · 1952
3Cited by5 opinions
- Curley v. CommissionerUnited States Tax Court · 1976
- Collins v. CommissionerUnited States Tax Court · 1979
- Hardy v. CommissionerUnited States Tax Court · 1973
- Magnus v. CommissionerUnited States Tax Court · 1990
- Templeton v. CommissionerUnited States Tax Court · 1991