McKinney v. Commissioner
United States Tax Court
Held that petitioner is not entitled to a deduction under section 23 (u) of the Internal Revenue Code for the payments in question because they do not come within the provisions of section 22 (k) of the Code.
1Opinion of the Court
OPINION.
Hill, Judge:
The respondent determined a deficiency in petitioner’s income tax for the year 1945 in the amount of $193.36. The question is whether amounts paid to petitioner’s wife for alimony pendente Ute, attorney’s fees and court costs are deductible from petitioner’s income for the year 1945. The respondent has conceded the issue involving the right of petitioner to compute his tax by using the optional standard deduction should his claimed deductions above-mentioned be disallowed by this Court to such extent that it would be more advantageous to him to use such standard deduction.
A…
2Cases cited4 opinions
- Brown v. CommissionerUnited States Tax Court · 1946
- Kalchthaler v. CommissionerUnited States Tax Court · 1946
- Wick v. CommissionerUnited States Tax Court · 1946
- Loverin v. CommissionerUnited States Tax Court · 1948
3Cited by12 opinions
- Eccles v. CommissionerUnited States Tax Court · 1953
- Fleischman v. CommissionerUnited States Tax Court · 1966
- Furrow v. CommissionerUnited States Tax Court · 1960
- Kenneth T. Sullivan v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Eccles v. CommissionerUnited States Tax Court · 1953
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