Legal Opinion
Newberry v. Commissioner
United States Tax Court
Decided August 31, 1970No. Docket No. 4221-69 SCUnpublished
Held, payments to wife for her support pursuant to State court decree taxable to her.
1Opinion of the Court
Paula Newberry v. Commissioner.
Newberry v. Commissioner
Docket No. 4221-69 SC.
United States Tax Court
T.C. Memo 1970-248; 1970 Tax Ct. Memo LEXIS 110; 29 T.C.M. (CCH) 1086; T.C.M. (RIA) 70248;
August 31, 1970, Filed
Held, payments to wife for her support pursuant to State court decree taxable to her.
Paula Newberry, pro se, 10 Holden Place, Forest Hills, N. Y. Joseph F. Lynch, for the respondent.
SIMPSON
Memorandum Findings of Fact and Opinion
SIMPSON, Judge: The respondent determined a deficiency of $707.60 in the petitioner's 1966 Federal income tax. The issue for decision is whether support…
2Cases cited4 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Korman v. CommissionerUnited States Tax Court · 1961
- Kirby v. CommissionerUnited States Tax Court · 1960
- Moore Trust v. CommissionerUnited States Tax Court · 1968