Thompson v. Commissioner
United States Tax Court
In 1963, petitioner received a payment of $ 8,000 from her former husband pursuant to an Indiana divorce decree which awarded her a lump-sum alimony judgment for $ 38,000, payable in installments over a period ending more than 10 years after the date of the decree.
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In 1963, petitioner received a payment of $ 8,000 from her former husband pursuant to an Indiana divorce decree which awarded her a lump-sum alimony judgment for $ 38,000, payable in installments over a period ending more than 10 years after the date of the decree. Held, $ 3,800 of $ 8,000 payment was a periodic payment under sec. 71(c)(2), I.R.C. 1954, which arose out of her former husband's obligation to support and is taxable to petitioner under sec. 71(a) (1), I.R.C. 1954. Payment was not in exchange for petitioner's share of property accumulated during the marriage.
1Opinion of the Court
opinion
Featherston, Judge:
Respondent determined a deficiency in petitioner’s income tax for 1963 in the amount of $736.89. The only question presented is whether $3,800 of a total sum of $8,000 received by petitioner in 1963 from Charles Thompson, Jr., her former husband, pursuant to a divorce decree entered January 14, 1963, is taxable to petitioner as alimony under Code section 71.1
All the facts are stipulated.
Petitioner resided in Muleshoe, Tex., at the time the petition herein was filed. She filed an individual Federal income tax return for the calendar year 1963 with the district…
2Cases cited17 opinions
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Shula v. ShulaIndiana Supreme Court · 1956
- McDaniel v. McDanielIndiana Supreme Court · 1964
- James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
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3Cited by91 opinions
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