Mirsky v. Commissioner
United States Tax Court
1. Pursuant to an Indiana divorce decree and a "Separation Agreement" incorporated therein petitioner received from her former husband five payments aggregating $ 25,000 over a 4-year period as well as 20 weekly payments aggregating $ 1,000 for the first 20 weeks following the divorce. Both sets of payments were labeled "alimony."
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1. Pursuant to an Indiana divorce decree and a "Separation Agreement" incorporated therein petitioner received from her former husband five payments aggregating $ 25,000 over a 4-year period as well as 20 weekly payments aggregating $ 1,000 for the first 20 weeks following the divorce. Both sets of payments were labeled "alimony." Held, the payments aggregating $ 25,000 were in fact in respect of a division of property jointly held during the marriage and were therefore not includable in petitioner's gross income under sec. 71(a)(1), I.R.C. 1954. Held, further, the payments of $ 50 per week…
1Opinion of the Court
OPINION
Raum, Judge:
1. The principal question for decision is whether payments received by petitioner Enid P. Mirsky from her former husband pursuant to article III of the separation agreement and corresponding provisions of the divorce decree are includable in her gross income under section 71, I.R.C. 1954.1 The Government contends that such payments, described as “alimony” in the agreement and decree, were “in discharge of * * * a legal obligation which, because of the marital or family relationship, is imposed on or incurred by the husband” within the meaning of section 71(a) (1).…
2Cases cited26 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Danielson v. CommissionerUnited States Tax Court · 1965
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Schmitz v. CommissionerUnited States Tax Court · 1968
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3Cited by36 opinions
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Wright v. CommissionerUnited States Tax Court · 1974
- Hesse v. CommissionerUnited States Tax Court · 1973
- Warnack v. CommissionerUnited States Tax Court · 1979
- Mann v. CommissionerUnited States Tax Court · 1980
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