Van Vlaanderen v. Commissioner
United States Tax Court
Payments to divorced wife in excess of amount required by then effective decree, held not deductible under Internal Revenue Code, section 23 (u), notwithstanding increased payments were included in subsequent nunc pro tunc order.
1Opinion of the Court
OPINION.
Opper, Judge'.
Respondent determined a deficiency in petitioner’s income and victory tax liability for 1943 of $2,655.57, and by amended answer has sought an increase of $439.86.
The sole litigated issue results from respondent’s disallowance for 1943 of a portion of a deduction for alimony payments, claimed by petitioner to be in the sum of $5,200 and to be required by a ntmc fro time order, increasing the amount of alimony entered long after the instant tax years.
All of the facts have been stipulated and for purposes of this proceeding may be summarized as follows:
In 1897 petitioner…
2Cases cited1 opinion
- Daine v. CommissionerUnited States Tax Court · 1947
3Cited by49 opinions
- Van Vlaanderen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Gordon v. CommissionerUnited States Tax Court · 1978
- Johnson v. CommissionerUnited States Tax Court · 1966
- Newman v. CommissionerUnited States Tax Court · 1977
- Griffith v. CommissionerUnited States Tax Court · 1961
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