Bernard v. Commissioner
United States Tax Court
Petitioner husband made a lump-sum payment to petitioner wife to discharge past and future child and spousal support. The amount of the lump-sum payment exceeded the amount of the support arrearages. Held, portions of lump-sum payment attributable to past child support, future child support, past spousal support, and future spousal support are determined.
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Petitioner husband made a lump-sum payment to petitioner wife to discharge past and future child and spousal support. The amount of the lump-sum payment exceeded the amount of the support arrearages. Held, portions of lump-sum payment attributable to past child support, future child support, past spousal support, and future spousal support are determined. Held, further, portion attributable to past spousal support is income to petitioner wife and deductible by petitioner husband; portion attributable to future spousal support is not income to wife and not deductible by husband.
1Opinion of the Court
William V. and Mary Jo Bernard, Petitioners v. Commissioner of Internal Revenue, Respondent; Beth Ann Bernard, Petitioner v. Commissioner of Internal Revenue, Respondent
Bernard v. Commissioner
Docket Nos. 4235-83, 4574-83
United States Tax Court
87 T.C. 1029; 1986 U.S. Tax Ct. LEXIS 19; 87 T.C. No. 65;
November 12, 1986, Filed
Decisions will be entered under Rule 155.
Petitioner husband made a lump-sum payment to petitioner wife to discharge past and future child and spousal support. The amount of the lump-sum payment exceeded the amount of the support arrearages. Held, portions of lump-sum payment…
2Cases cited10 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Kent v. CommissionerUnited States Tax Court · 1973
- Dorothy Olster v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1985
- Loverin v. CommissionerUnited States Tax Court · 1948
- Commissioner of Internal Revenue v. James C. Senter and Susan B. Senter, Anthony Foster McKissick v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
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