Grant v. Commissioner
United States Tax Court
Held, that $ 10,720 which Harold W. Ross paid his divorced wife, Jane C. Grant, in 1946 was an amount which represented arrearages in alimony payments which Ross had agreed to make to his wife under a separation agreement entered into by the parties April 1, 1929. Held, further, the separation agreement was incident to the divorce which followed soon afterward and the payments which Ross was to make to his divorced wife were "periodic" payments within the meaning of the…
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Held, that $ 10,720 which Harold W. Ross paid his divorced wife, Jane C. Grant, in 1946 was an amount which represented arrearages in alimony payments which Ross had agreed to make to his wife under a separation agreement entered into by the parties April 1, 1929. Held, further, the separation agreement was incident to the divorce which followed soon afterward and the payments which Ross was to make to his divorced wife were "periodic" payments within the meaning of the applicable statute. Under such state of facts the $ 10,720 in question was taxable income to Grant under section 22 (k), I.…
1Opinion of the Court
OPINION.
Black, Judge:
As has been disclosed in our preliminary statement, the Commissioner has determined that the $10,720 which Grant received in 1946 from her husband, Harold W. Boss, constituted taxable income to her under the provisions of section 22 (k) of the Code. Notwithstanding the foregoing determination, the Commissioner has also determined that as to Harold W. Boss the $10,720 payment made by him to Grant in 1946 was not deductible under section 23 (u) of the Code. The Commissioner concedes that one or the other of his determinations is wrong and that both of them cannot stand. The…
2Cases cited6 opinions
- Gale v. CommissionerUnited States Tax Court · 1949
- Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. GaleCourt of Appeals for the Second Circuit · 1951
- Estate of Reid v. CommissionerUnited States Tax Court · 1950
- Izrastzoff v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. ToppingCourt of Appeals for the Second Circuit · 1952
- Mahana v. United StatesUnited States Court of Claims · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Walsh v. Comm'rUnited States Tax Court · 1954
- Holahan v. CommissionerUnited States Tax Court · 1954
- Borax v. CommissionerUnited States Tax Court · 1963
- Barnum v. CommissionerUnited States Tax Court · 1952
- Davis v. CommissionerUnited States Tax Court · 1964
22 more not listed; retrieve them via the Exa API.