Graham v. Commissioner
United States Tax Court
In 1974, P was divorced from her husband. Under the decree of divorce, P was awarded custody of the minor children, and the decree ordered the husband to pay "$ 500.00 per month toward the support of the family." After she filed her petition in this case, P commenced a proceeding in State court to amend the divorce decree, nunc pro tunc, to state that the monthly payments were for child support.
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In 1974, P was divorced from her husband. Under the decree of divorce, P was awarded custody of the minor children, and the decree ordered the husband to pay "$ 500.00 per month toward the support of the family." After she filed her petition in this case, P commenced a proceeding in State court to amend the divorce decree, nunc pro tunc, to state that the monthly payments were for child support. Following hearings on such matter, the State court ordered the amendment of the decree to provide that the monthly payments were for child support and that such amendment was effective, nunc pro tunc,…
1Opinion of the Court
OPINION
Simpson, Judge:
The Commissioner determined the following deficiencies in the petitioner’s Federal income taxes:
Year Deficiency
1975 .$1,590
1976 . 1,804
19,77 . 2,093
The issue for decision is whether certain payments received by the petitioner from her former husband pursuant to a 1974 decree of divorce constitute alimony or child support. The resolution of this issue turns, in part, on the effect, if any, for Federal tax purposes of a 1981 State court order which amended such decree nunc pro tunc.
All of the facts have been stipulated, and those facts are so found.
The petitioner, Frances…
2Cases cited38 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Commissioner v. LesterSupreme Court of the United States · 1961
- Markwardt v. CommissionerUnited States Tax Court · 1975
- Riss v. CommissionerUnited States Tax Court · 1971
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
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3Cited by22 opinions
- Foster v. Comm'rUnited States Tax Court · 1983
- Ware v. CommissionerUnited States Tax Court · 1989
- Hayes v. CommissionerUnited States Tax Court · 1993
- Peracchio v. Comm'rUnited States Tax Court · 2003
- Marriage of Erickson v. EricksonSupreme Court of Minnesota · 1989
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