Blakey v. Commissioner
United States Tax Court
Ps entered into a written agreement incident to divorce requiring the husband to make monthly payments for the "care, support and maintenance of the minor children of the parties and the support, care and maintenance of the Wife." The agreement reduced the monthly payments by one-sixth on the earliest of the majority, death, or emancipation of each of the five children and eliminated all payments on the earliest of the majority, death, or emancipation of the last child.
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Ps entered into a written agreement incident to divorce requiring the husband to make monthly payments for the "care, support and maintenance of the minor children of the parties and the support, care and maintenance of the Wife." The agreement reduced the monthly payments by one-sixth on the earliest of the majority, death, or emancipation of each of the five children and eliminated all payments on the earliest of the majority, death, or emancipation of the last child. The agreement also provided that the wife was entitled to claim dependency exemptions for all five children so long as the…
1Opinion of the Court
Parker, Judge:
Respondent determined deficiencies in petitioners’ 1976 Federal income taxes in the amount of $1,136 in docket No. 3085-80 and $1,454 in docket No. 4590-80. The issues for decision are:(1) Whether payments made to the wife during 1976 pursuant to a written agreement incident to divorce constitute periodic payments deductible by the husband under section 2151 and includable in income by the wife under section 71(a). Our resolution of this question depends first on whether the agreement fixes any amount or part of the payments as child support under section 71(b) and secondly on…
2Cases cited19 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Hoffman v. CommissionerUnited States Tax Court · 1970
- Brown v. CommissionerUnited States Tax Court · 1968
14 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Mass v. CommissionerUnited States Tax Court · 1983
- Thomas G. Strealdorf and June G. Strealdorf v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Libman v. CommissionerUnited States Tax Court · 1990
- Walstatter v. CommissionerUnited States Tax Court · 1992
- Bay v. CommissionerUnited States Tax Court · 1994
7 more not listed; retrieve them via the Exa API.