Hunt v. Commissioner
United States Tax Court
Payments made by petitioner according to a settlement agreement incident to divorce from his ex-wife were installments on a principal sum specified in the agreement and not deductible under section 23 (u), Internal Revenue Code.
1Opinion of the Court
OPINION.
Arundell, Judge:
The question involved in this case is whether the petitioner may deduct, under the provisions of section 23 (u) 1 of the Internal Revenue Code, the payments which he made to his ex-wife in satisfaction of the terms of a property settlement. It is conceded that the settlement agreement was incident to the divorce of the parties and that the payments made thereunder were in discharge of petitioner’s legal obligations arising out of his marital relationship.
Whether or not the payments made by the petitioner are deductible under section 23 (u) is answered by the provisions…
2Cases cited4 opinions
- Bartsch v. CommissionerUnited States Tax Court · 1952
- Haag v. CommissionerUnited States Tax Court · 1951
- Cattier v. CommissionerUnited States Tax Court · 1952
- Preferred Risk Mutual Insurance Company v. ReevesCourt of Appeals for the Eighth Circuit · 1953
3Cited by7 opinions
- Sheldon A. Bernstein and Lorrie H. Bernstein v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Coker v. United StatesDistrict Court, D. Nebraska · 1971
- Nancy S. White v. Commissioner of Internal Revenue, Robert P. White v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- Springer v. Comm'rUnited States Tax Court · 2003
- Bernstein v. CommissionerUnited States Tax Court · 1978
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