Hummel v. Commissioner
United States Tax Court
Alimony v. Child Maintenance -- Sec. 22 (k), I. R. C. 1939 -- Fixing Amount of Child Support -- Subsequent Amendment. -- Entire payment is taxable to divorced wife where it was for "alimony and maintenance of the child" under agreement incorporated in divorce decree, despite a later "awarding" of a lesser payment to the support of a minor child.
1Opinion of the Court
Frances Hummel, Petitioner, v. Commissioner of Internal Revenue, Respondent
Hummel v. Commissioner
Docket No. 54686
United States Tax Court
28 T.C. 1131; 1957 U.S. Tax Ct. LEXIS 105;
August 30, 1957, Filed
Decision will be entered under Rule 50.
Alimony v. Child Maintenance -- Sec. 22 (k), I. R. C. 1939 -- Fixing Amount of Child Support -- Subsequent Amendment. -- Entire payment is taxable to divorced wife where it was for "alimony and maintenance of the child" under agreement incorporated in divorce decree, despite a later "awarding" of a lesser payment to the support of a minor child.
Thomas W.…
2Cases cited8 opinions
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Daine v. CommissionerUnited States Tax Court · 1947
- Van Vlaanderen v. CommissionerUnited States Tax Court · 1948
- Van Vlaanderen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Moitoret v. CommissionerUnited States Tax Court · 1946
3 more not listed; retrieve them via the Exa API.