Gale v. Commissioner
United States Tax Court
In 1944 a decree of divorce granted in 1940 was modified by the court so as to award to petitioner an increase in her alimony for the years 1941, 1942, and 1943 in a sum specified in the amended decree.
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In 1944 a decree of divorce granted in 1940 was modified by the court so as to award to petitioner an increase in her alimony for the years 1941, 1942, and 1943 in a sum specified in the amended decree. Held, the sum so received by petitioner in 1944 as increased alimony for prior years represented "periodic" payments within the meaning of section 22 (k) of the Internal Revenue Code; held, further, that the $ 4,000 expended by petitioner for attorneys' fees in 1944 in securing an increase in her alimony allowance is deductible as ordinary and necessary expense incurred for the production or…
1Opinion of the Court
OPINION.
Arundell, Judge:
Section 22 (k) of the Internal Revenue Code1 provides that periodic payments received by a wife under a decree of divorce or of separate maintenance, subsequent to the decree and in discharge of a legal obligation which stems from the marital or family relationship, and which is imposed upon the husband under the decree or written instrument incident to the divorce or separation, shall be includible in the gross income of the wife. This section further provides that installment payments discharging part of an obligation the principal sum of which is, in terms of money…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gould v. GouldSupreme Court of the United States · 1917
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Goldman v. GoldmanNew York Court of Appeals · 1940
4 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Hesse v. CommissionerUnited States Tax Court · 1973
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Lewis v. CommissionerUnited States Tax Court · 1956
- Howard v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
51 more not listed; retrieve them via the Exa API.