Widmer v. Commissioner
United States Tax Court
Petitioners Mr. Widmer and Mrs. Nielander were divorced in 1971. At the time of their divorce, their net worth was approximately $ 195,000. The divorce decree provided that Mrs. Nielander was to receive certain property and alimony of $ 4,000 a year over a 15-year period, paid quarterly. Held, under Indiana law the $ 4,000 annual payment constitutes a division of property. Held, further, payment thereof is neither deductible by Mr. Widmer nor income to Mrs. Nielander.
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Petitioners Mr. Widmer and Mrs. Nielander were divorced in 1971. At the time of their divorce, their net worth was approximately $ 195,000. The divorce decree provided that Mrs. Nielander was to receive certain property and alimony of $ 4,000 a year over a 15-year period, paid quarterly. Held, under Indiana law the $ 4,000 annual payment constitutes a division of property. Held, further, payment thereof is neither deductible by Mr. Widmer nor income to Mrs. Nielander. See secs. 71 and 215, I.R.C. 1954.
1Opinion of the Court
Sterrett, Judge:
On July 20,1978, respondent issued separate statutory notices to Leroy and Bonita J. Widmer (docket No. 11527-78) and Paul E. and Joan M. Nielander (docket No. 11961-78). Both parties timely filed petitions. Thereafter, respondent filed, and the Court granted, a motion to consolidate for the purposes of trial and disposition. After concessions by petitioners Widmer, the only remaining issue is whether payments by Mr. Widmer to his former wife Mrs. Nielander constitute alimony as described in section 71,1.R.C. 1954. The calendar years 1974 and 1975 are at issue in docket No.…
2Cases cited7 opinions
- Shula v. ShulaIndiana Supreme Court · 1956
- Harold R. McCombs and Clara F. McCombs v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Ruby Mae McCombsCourt of Appeals for the Tenth Circuit · 1968
- Mary Lee Nichols v. Benton M. HenslerCourt of Appeals for the Seventh Circuit · 1976
- Ernest H. Mills v. Commissioner of Internal Revenue, Ernest H. Mills and Loretta E. Mills v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Wallace v. WallaceIndiana Court of Appeals · 1953
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