Thomson v. Commissioner
United States Tax Court
Arthur G. B. Metcalf and Mary C. Thomson (formerly Metcalf) were divorced by decree nisi of Probate Court of Norfolk County, Mass., November 13, 1950, which became final on May 14, 1951. On November 10, 1950, they entered into an agreement relative to support of Mary and their minor children. The agreement provided for reduction in amounts of payments if Mary remarried or if a child died, reached majority, or became self-supporting.
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Arthur G. B. Metcalf and Mary C. Thomson (formerly Metcalf) were divorced by decree nisi of Probate Court of Norfolk County, Mass., November 13, 1950, which became final on May 14, 1951. On November 10, 1950, they entered into an agreement relative to support of Mary and their minor children. The agreement provided for reduction in amounts of payments if Mary remarried or if a child died, reached majority, or became self-supporting. The decree of November 13, 1950, provided for a payment to Mary of the amount set forth in the agreement for support of herself and the minor children. In late…
1Opinion of the Court
OPINION
Scott, Judge:
Respondent determined deficiencies in the income tax of Arthur D. and Mary C. Thomson for the calendar years 1955,1956, 1957, and 1958, in the amounts of $3,082.58, $2,691.34, $3,100.27, and $3,305.78, respectively, and determined deficiencies in the income tax of Arthur G. B. Metcalf for the calendar years 1955,1956,1957,1958, and 1959 in the amounts of $3,801.55, $1,677.10, $51.56, $1,273.74, and $437.15, respectively.
The issues for decision are:(1) Whether payments made by Arthur G. B. Metcalf to Mary O. Thomson in the amount of $6,350 in the year 1955 and in the amount…
2Cases cited10 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. LesterSupreme Court of the United States · 1961
- Schillander v. SchillanderMassachusetts Supreme Judicial Court · 1940
- Freeman v. SieveMassachusetts Supreme Judicial Court · 1949
- Wilson v. CaswellMassachusetts Supreme Judicial Court · 1930
5 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Jefferson v. CommissionerUnited States Tax Court · 1968
- Grummer v. CommissionerUnited States Tax Court · 1966
- Giordano v. CommissionerUnited States Tax Court · 1975
- Bonaire Development Co. v. CommissionerUnited States Tax Court · 1981
- Tinsman v. CommissionerUnited States Tax Court · 1967
22 more not listed; retrieve them via the Exa API.