Tyrer v. Commissioner
United States Tax Court
Under a decree of divorce entered by a Tennessee court, petitioner was to receive alimony in the amount of $ 2,000 per month. Pursuant to a subsequent order of the same court, petitioner was required to pay her former husband $ 21,000 for conversion of his personal property.
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Under a decree of divorce entered by a Tennessee court, petitioner was to receive alimony in the amount of $ 2,000 per month. Pursuant to a subsequent order of the same court, petitioner was required to pay her former husband $ 21,000 for conversion of his personal property. Petitioner's former husband was compensated for his loss of property in the form of a credit of $ 1,000 per month for a period of 21 months to be applied against his obligation of alimony under the original divorce decree. Petitioner and her former husband never actually exchanged the sums of $ 1,000 per month represented…
1Opinion of the Court
OPINION
Fay, Judge:
Respondent determined a deficiency of $4,959.60 in petitioner’s Federal income tax for 1975. The issue is whether petitioner must include in her gross income under section 71(a)(1)1 certain benefits received from her former husband.
All the facts have been stipulated and are found accordingly.
Petitioner Myrtle M. Tyrer resided in Germantown, Tenn., when she filed her petition in this case.
Petitioner and her former husband were divorced in 1973. The Circuit Court of Shelby County, Tenn. (hereinafter the Tennessee court), entered the final decree of divorce on November 6,1973,…
2Cases cited7 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Hesse v. CommissionerUnited States Tax Court · 1973
- Robert A. Riddell, District Director of Internal Revenue, Los Angeles District, California v. M. Robert Guggenheim, Jr.Court of Appeals for the Ninth Circuit · 1960
- Pierce v. CommissionerUnited States Tax Court · 1976
- Brown v. CommissionerUnited States Tax Court · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Beneficial Life Ins. Co. v. CommissionerUnited States Tax Court · 1982
- Beneficial Life Ins. Co. v. CommissionerUnited States Tax Court · 1982
- Feldman v. CommissionerUnited States Tax Court · 1991
- Tyrer v. CommissionerUnited States Tax Court · 1981