Clark v. Commissioner
United States Tax Court
Held, that payments made by petitioner to his wife (from whom he was separated by mutual consent and with the sanction of the marriage tribunal of the Roman Catholic Archdiocese of Boston contained in a decree entered in 1952), which were made for her support pursuant to an oral (but not a written) agreement between them, are not includable in the wife's income under any of the provisions of section 71, I.R.C. 1954, and are therefore not deductible by petitioner under…
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Held, that payments made by petitioner to his wife (from whom he was separated by mutual consent and with the sanction of the marriage tribunal of the Roman Catholic Archdiocese of Boston contained in a decree entered in 1952), which were made for her support pursuant to an oral (but not a written) agreement between them, are not includable in the wife's income under any of the provisions of section 71, I.R.C. 1954, and are therefore not deductible by petitioner under section 215(a).
1Opinion of the Court
PxeRCe, Judge:
Respondent determined deficiencies in the income taxes of the petitioner for the calendar years 1958 and 1959 in the respective amounts of $548.46 and $517.44.
The sole issue for decision is whether petitioner is entitled to deduct as alimony, the amounts of $2,600 and $2,700, which he paid to his wife from whom he was separated during the years 1958 and 1959, respectively.
FINDINGS OF FACT
Some of the facts were stipulated. The stipulation of facts, together with the exhibits therein identified, is incorporated herein by reference.
The petitioner, Harry L. Clark, resides in West…
2Cases cited3 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- John W., Jr. And Gloria Furrow v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1961
- Furrow v. CommissionerUnited States Tax Court · 1960
3Cited by12 opinions
- Bogard v. CommissionerUnited States Tax Court · 1972
- Jacobson v. CommissionerUnited States Tax Court · 1983
- Alexander v. CommissionerUnited States Tax Court · 1979
- Auerbach v. CommissionerUnited States Tax Court · 1975
- Baker v. CommissionerUnited States Tax Court · 1978
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