Fleming v. Commissioner
United States Tax Court
Petitioner Harold M. Fleming paid to his divorced wife pursuant to a separation agreement and alimony decree $ 2,300 in 1942, $ 1,200 in 1943, and $ 1,200 in 1944. (1) The separation agreement is determined to earmark $ 1,200 of the amounts so paid in each year as payments for support of petitioner's minor child.
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Petitioner Harold M. Fleming paid to his divorced wife pursuant to a separation agreement and alimony decree $ 2,300 in 1942, $ 1,200 in 1943, and $ 1,200 in 1944. (1) The separation agreement is determined to earmark $ 1,200 of the amounts so paid in each year as payments for support of petitioner's minor child. Held, $ 1,200 of the total paid in 1942 and the entire payments for 1943 and 1944 constituted sums paid for the child's maintenance and may therefore not be deducted under section 23 (u), I. R. C. (2) The balance of the 1942 payment determined to constitute an installment payment of…
1Opinion of the Court
OPINION.
ARttndbll, Judge-.
The narrow question for decision is whether the payments made by petitioner to his divorced wife, (Inez), for the years here involved include ascertainable amounts paid for the support of their minor daughter when the separation agreement imposing the payments is viewed in its entirety.
If ascertainable, such portions of the alimony payments are expressly excluded from the wife’s taxable income and thus may not be deducted by the husband.1
* * * This subsection shall not apply to that part of any such periodic payment which the terms of the decree or written instrument…
2Cases cited3 opinions
- Steinel v. CommissionerUnited States Tax Court · 1948
- Moitoret v. CommissionerUnited States Tax Court · 1946
- Estate of Orsatti v. CommissionerUnited States Tax Court · 1949
3Cited by40 opinions
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Weil v. CommissionerUnited States Tax Court · 1954
- Herbert v. RiddellDistrict Court, S.D. California · 1952
- Kent v. CommissionerUnited States Tax Court · 1973
- Joslyn v. CommissionerUnited States Tax Court · 1954
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