Engelhardt v. Commissioner
United States Tax Court
Held, periodic payments made to a wife pursuant to a written separation agreement expressly surviving any subsequently obtained decree of divorce are includable in her gross income under sec. 71(a) (2), I.R.C. 1954, whether or not such agreement is legally enforceable.
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Held, periodic payments made to a wife pursuant to a written separation agreement expressly surviving any subsequently obtained decree of divorce are includable in her gross income under sec. 71(a) (2), I.R.C. 1954, whether or not such agreement is legally enforceable. Held, further, periodic payments specifically designated as child support in a court order supplanting the husband's support obligations under the separation agreement are not includable in wife's gross income under sec. 71(b).
1Opinion of the Court
OPINION
Dawson, Judge:
Respondent determined the following deficiencies in petitioners’ Federal income taxes:
Tear Deficiency
1965 _ $305.36
1966 _ 244.26
1967 _ 6, 766. 56
1968 __ 3, 862.49
Petitioners have conceded that they received additional dividend income during the years 1965 and 1966 in the respective amounts of $610.72 and $542. The parties have also agreed to the allowance or disallowance of certain claimed dependency exemptions in accordance with the disposition of the litigated issue herein.
The issue to be decided is whether certain payments received by Roberta Engelhardt during the…
2Cases cited27 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Commissioner v. LesterSupreme Court of the United States · 1961
- Commissioner v. BilderSupreme Court of the United States · 1962
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
22 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Cohen v. CommissionerUnited States Tax Court · 1977
- Engelhardt v. CommissionerUnited States Tax Court · 1972
- Love v. CommissionerUnited States Tax Court · 1984
- Spector v. CommissionerUnited States Tax Court · 1994
- Ward v. CommissionerUnited States Tax Court · 1979