Warnack v. Commissioner
United States Tax Court
Held: Payments made by husband to wife under a written separation agreement are periodic payments includable in wife's gross income under sec. 71(a)(2), I.R.C. 1954, and deductible to husband under sec. 215. Apparent discrepancy between value of assets allocated to each in community property State did not require a determination that monthly payments in fact represented part of a division of property, particularly when, among other facts, wife's attorney drafted agreement…
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Held: Payments made by husband to wife under a written separation agreement are periodic payments includable in wife's gross income under sec. 71(a)(2), I.R.C. 1954, and deductible to husband under sec. 215. Apparent discrepancy between value of assets allocated to each in community property State did not require a determination that monthly payments in fact represented part of a division of property, particularly when, among other facts, wife's attorney drafted agreement that included provision that payments were deductible to husband and includable by wife.
1Opinion of the Court
A. C. Warnack and Shirley Warnack, Petitioners v. Commissioner of Internal Revenue, Respondent; Betty Warnack Boudreau, Petitioner v. Commissioner of Internal Revenue, Respondent
Warnack v. Commissioner
Docket No. 879-77, 1507-77
United States Tax Court
71 T.C. 541; 1979 U.S. Tax Ct. LEXIS 195;
January 15, 1979, Filed
Decision will be entered for the petitioners in docket No. 879-77.
Decision will be entered for the respondent in docket No. 1507-77.
Held: Payments made by husband to wife under a written separation agreement are periodic payments includable in wife's gross income under sec. 71(a)(2),…
2Cases cited19 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Golsen v. CommissionerUnited States Tax Court · 1970
- Bertha Soltermann v. United StatesCourt of Appeals for the Ninth Circuit · 1959
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