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
Kenneth Engelhardt and Roberta Engelhardt, Petitioners v. Commissioner of Internal Revenue, Respondent
Engelhardt v. Commissioner
Docket No. 6262-70
United States Tax Court
58 T.C. 641; 1972 U.S. Tax Ct. LEXIS 89;
July 18, 1972, Filed
Decision will be entered under Rule 50.
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…
2Cases cited28 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
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