Tyrer v. Commissioner
United States Tax Court
Under a decree of divorce entered by a Tennessee court, petitioner was to receive alimony in the amount of $ 2,000 per month. Pursuant to a subsequent order of the same court, petitioner was required to pay her former husband $ 21,000 for conversion of his personal property.
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Under a decree of divorce entered by a Tennessee court, petitioner was to receive alimony in the amount of $ 2,000 per month. Pursuant to a subsequent order of the same court, petitioner was required to pay her former husband $ 21,000 for conversion of his personal property. Petitioner's former husband was compensated for his loss of property in the form of a credit of $ 1,000 per month for a period of 21 months to be applied against his obligation of alimony under the original divorce decree. Petitioner and her former husband never actually exchanged the sums of $ 1,000 per month represented…
1Opinion of the Court
Myrtle M. Tyrer, Petitioner v. Commissioner of Internal Revenue, Respondent
Tyrer v. Commissioner
Docket No. 3562-80
United States Tax Court
77 T.C. 577; 1981 U.S. Tax Ct. LEXIS 62;
September 16, 1981, Filed
Decision will be entered for the respondent.
Under a decree of divorce entered by a Tennessee court, petitioner was to receive alimony in the amount of $ 2,000 per month. Pursuant to a subsequent order of the same court, petitioner was required to pay her former husband $ 21,000 for conversion of his personal property. Petitioner's former husband was compensated for his loss of property in the…
2Cases cited8 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Hesse v. CommissionerUnited States Tax Court · 1973
- Robert A. Riddell, District Director of Internal Revenue, Los Angeles District, California v. M. Robert Guggenheim, Jr.Court of Appeals for the Ninth Circuit · 1960
- Pierce v. CommissionerUnited States Tax Court · 1976
- Brown v. CommissionerUnited States Tax Court · 1954
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