Benedict v. Commissioner
United States Tax Court
H and W were granted a decree of divorce in Texas Domestic Relations Court. A provision in the decree required H to pay W $ 400 per month for the remainder of her lifetime or until she remarried. The Court of Civil Appeals of Texas affirmed the divorce court's judgment, but reformed the decree to require that the monthly payments be paid from the income H received as beneficiary from an existing trust estate.
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H and W were granted a decree of divorce in Texas Domestic Relations Court. A provision in the decree required H to pay W $ 400 per month for the remainder of her lifetime or until she remarried. The Court of Civil Appeals of Texas affirmed the divorce court's judgment, but reformed the decree to require that the monthly payments be paid from the income H received as beneficiary from an existing trust estate. Held, the monthly payments made by H to W pursuant to the divorce decree constitute support payments under sec. 71(a), I.R.C. 1954, and are deductible by H as alimony under sec. 215.…
1Opinion of the Court
Douglas G. Benedict, Petitioner v. Commissioner of Internal Revenue, Respondent
Benedict v. Commissioner
Docket No. 21156-81
United States Tax Court
82 T.C. 573; 1984 U.S. Tax Ct. LEXIS 83; 82 T.C. No. 44;
April 4, 1984, Filed
Decision will be entered under Rule 155.
H and W were granted a decree of divorce in Texas Domestic Relations Court. A provision in the decree required H to pay W $ 400 per month for the remainder of her lifetime or until she remarried. The Court of Civil Appeals of Texas affirmed the divorce court's judgment, but reformed the decree to require that the monthly payments be…
2Cases cited17 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Hedtke v. HedtkeTexas Supreme Court · 1923
- Francis v. FrancisTexas Supreme Court · 1967
- Hesse v. CommissionerUnited States Tax Court · 1973
- Beard v. CommissionerUnited States Tax Court · 1981
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