Joss v. Commissioner
United States Tax Court
A former wife received payment from her former husband after her remarriage even though their agreement upon divorce provided such payments would cease upon her remarriage. In a later year the former husband sued his former wife for repayment of the funds on the theory of unjust enrichment and recovered a judgment for repayment of all amounts paid after his former wife's remarriage.
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A former wife received payment from her former husband after her remarriage even though their agreement upon divorce provided such payments would cease upon her remarriage. In a later year the former husband sued his former wife for repayment of the funds on the theory of unjust enrichment and recovered a judgment for repayment of all amounts paid after his former wife's remarriage. Petitioner who in April 1964 filed a joint return with his then wife who had received the funds was notified of the receipt of the funds by his then wife in February 1964. Petitioner and the recipient of the funds…
1Opinion of the Court
Scott, Judge:
Respondent determined a deficiency in petitioner’s income tax for the calendar year 1968 in the amount of $5,266.93 and an addition to tax under section 6653(a), I.R.C. 1954,1 in the amount of $263.35.
The issues for decision are:(1) Whether petitioner’s former wife received $23,000 of taxable income which she and petitioner failed to include in their joint Federal income tax return for the calendar year 1963.(2) Whether petitioner and his former wife are entitled to the three dependency exemptions claimed on their joint return for her three children who resided with them during…
2Cases cited10 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- James v. United StatesSupreme Court of the United States · 1961
- Gould v. GouldSupreme Court of the United States · 1917
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Hoffman v. CommissionerUnited States Tax Court · 1970
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Adams v. CommissionerUnited States Tax Court · 1973
- Quinn v. CommissionerUnited States Tax Court · 1974
- McCoy v. CommissionerUnited States Tax Court · 1972
- Rebecca C. Ratana v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1981
6 more not listed; retrieve them via the Exa API.