Pease v. Commissioner
United States Tax Court
Alimony -- Incident to Divorce -- Sec. 22 (k). -- A property settlement agreement, under which periodic payments to the wife continued after divorce, was incident to the divorce although not mentioned in the decree obtained 6 years after the agreement and separation and although the wife did not appear in the divorce action in the State to which the husband moved after the separation.
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner determined deficiencies in income tax of $216.90 for 1949 and $211 for 1950. The only issue for decision in each case is whether the Commissioner erred by including alimony payments in the petitioner’s income under section 22 (k). The facts have been submitted by a stipulation which is adopted as the findings of fact.
The petitioner filed her income tax returns for 1949 and 1950 with the collector of internal revenue at Los Angeles, California. She and Francis M. Pease were married in California in July 1921 and they lived together as husband and wife…
2Cases cited2 opinions
- Walsh v. Comm'rUnited States Tax Court · 1954
- Fixler v. CommissionerUnited States Tax Court · 1956
3Cited by1 opinion
- Pease v. CommissionerUnited States Tax Court · 1956