Reighley v. Commissioner
United States Tax Court
1. Section 22 (k) -- Decree of a German Court and Agreement Incident to Decree within Scope of Section 22 (k). -- Petitioner married an American citizen and resided in the State of Washington. While in Berlin, Germany, in 1936, she obtained a decree which annulled the marriage, but by her election under section 1345 of the German Code, the annulment had the same effect as a divorce for purposes of support.
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1. Section 22 (k) -- Decree of a German Court and Agreement Incident to Decree within Scope of Section 22 (k). -- Petitioner married an American citizen and resided in the State of Washington. While in Berlin, Germany, in 1936, she obtained a decree which annulled the marriage, but by her election under section 1345 of the German Code, the annulment had the same effect as a divorce for purposes of support. While the suit was pending, the former husband obligated himself by contract to pay petitioner $ 1,000 per month for life. Held: (1) The German decree property is treated as a decree of…
1Opinion of the Court
OPINION.
HaRROn, Judge:
The pleadings present an issue under section 22 (k) of the Code only. Section 22 (k) deals with alimony payments paid to a divorced wife under “a decree of divorce or of separate maintenance.” The petitioner contends that the payments she received from the Chicago bank for the years 1942-1945 under the Berlin and Chicago contracts are not “alimony” payments or payments of a nature which the provisions of section 22 (k) make taxable to a wife who “is divorced or legally separated from her husband under a decree of divorce or of separate maintenance.” The contention of the…
2Cases cited12 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Hogg v. CommissionerUnited States Tax Court · 1949
- O'Meara v. CommissionerUnited States Tax Court · 1947
- Gale v. CommissionerUnited States Tax Court · 1949
- Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. GaleCourt of Appeals for the Second Circuit · 1951
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3Cited by24 opinions
- Eccles v. CommissionerUnited States Tax Court · 1953
- Holahan v. CommissionerUnited States Tax Court · 1954
- Borax v. CommissionerUnited States Tax Court · 1963
- Weil v. CommissionerUnited States Tax Court · 1955
- Barnum v. CommissionerUnited States Tax Court · 1952
19 more not listed; retrieve them via the Exa API.