Bronstein v. Commissioner
United States Tax Court
Pursuant to a divorce decree, H made a lump sum payment of $ 14,000 to W which, by the terms of the decree, was utilized to pay the attorney's fees of W and certain marital obligations assumed by W. Held: H is not entitled to an alimony deduction for the payment under secs. 215, 71(a)(1) and (c), IRC 1954.
1Opinion of the Court
LEONARD BRONSTEIN and MARILYN BRONSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bronstein v. Commissioner
Docket No. 12118-79.
United States Tax Court
T.C. Memo 1981-295; 1981 Tax Ct. Memo LEXIS 447; 42 T.C.M. (CCH) 92; T.C.M. (RIA) 81295;
June 17, 1981.
Pursuant to a divorce decree, H made a lump sum payment of $ 14,000 to W which, by the terms of the decree, was utilized to pay the attorney's fees of W and certain marital obligations assumed by W. Held: H is not entitled to an alimony deduction for the payment under secs. 215, 71(a)(1) and (c), IRC 1954.
Howard Joseph, for the…
2Cases cited6 opinions
- Jackson v. CommissionerUnited States Tax Court · 1970
- Bishop v. CommissionerUnited States Tax Court · 1971
- Schwab v. CommissionerUnited States Tax Court · 1969
- Martin v. CommissionerUnited States Tax Court · 1979
- Crouser v. CommissionerUnited States Tax Court · 1980
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