Gammill v. Commissioner
United States Tax Court
Held: A $ 250,000 money judgment entered against the husband in a decree of divorce was part of a property settlement and not in the nature of support. Therefore, the payments are neither includable in the wife's gross income under sec. 71(a)(1), I.R.C. 1954, nor deductible by the husband under sec. 215(a), I.R.C. 1954. Held, further, sec. 483, I.R.C. 1954, imputed interest provision not applicable to property settlements incident to divorce.
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Held: A $ 250,000 money judgment entered against the husband in a decree of divorce was part of a property settlement and not in the nature of support. Therefore, the payments are neither includable in the wife's gross income under sec. 71(a)(1), I.R.C. 1954, nor deductible by the husband under sec. 215(a), I.R.C. 1954. Held, further, sec. 483, I.R.C. 1954, imputed interest provision not applicable to property settlements incident to divorce. Fox v. United States, 510 F.2d 1330 (3d Cir. 1975), followed.
1Opinion of the Court
Wiles, Judge:
Respondent determined the following deficiencies in petitioners’ Federal income taxes:
Taxpayer Docket No. Year Deficiency
Marjorie J. Gammill.9578-75 1971 $4,351.00
1972 4,458.20
1973 4,348.00
John S. Gammill.9602-75 1971 5,211.00
1972 4,205.98
John S. Gammill and
Betty Milliren.9955-75 1973 6,253.00
The issues for decision are: (1) Whether payments received by Marjorie J. Gammill from her former husband, John S. Gammill, are includable in her gross income under section 71(a)(1)2 and, therefore, are deductible by John S. Gammill under section 215(a); and (2) whether John S. Gammill is…
2Cases cited20 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Thompson v. CommissionerUnited States Tax Court · 1968
- Jackson v. CommissionerUnited States Tax Court · 1970
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3Cited by47 opinions
- Abramo v. CommissionerUnited States Tax Court · 1982
- Beard v. CommissionerUnited States Tax Court · 1981
- Schottenstein v. CommissionerUnited States Tax Court · 1980
- Gammill v. CommissionerCourt of Appeals for the Tenth Circuit · 1982
- Yoakum v. CommissionerUnited States Tax Court · 1984
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