Haag v. Commissioner
United States Tax Court
An agreement between petitioner and his wife, incident to a decree of divorce, provided for a payment of $ 2,244.73 which sum, it was agreed, was equal to one-third of the value of all property and assets of the husband. The agreement further provided for payments of $ 46.14 per week to the wife in lieu of alimony to be paid to her during the joint lives of the parties.
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An agreement between petitioner and his wife, incident to a decree of divorce, provided for a payment of $ 2,244.73 which sum, it was agreed, was equal to one-third of the value of all property and assets of the husband. The agreement further provided for payments of $ 46.14 per week to the wife in lieu of alimony to be paid to her during the joint lives of the parties. Held, the installment payments on the gross sum of $ 2,244.73 were payments of alimony, but were not "periodic payments" within section 22 (k) of the Internal Revenue Code and are not deductible by petitioner under section 23…
1Opinion of the Court
OPINION.
Black, Judge:
Respondent disallowed as a deduction the payments made by petitioner to his former wife under paragraph 1 of their agreement. Petitioner claims the payments are deductible under section 23 (u) of the Internal Revenue Code which allows a deduction by the husband of alimony includible under section 22 (k) in the gross income of the wife. Section 22 (k) provides:
SEC. 22. GROSS INCOME.
(Is) Alimony, Etc., Income.- — In the case of a wife who- is divorced or legally separated from her husband under a decree of divorce or of separate maintenance, periodic payments (whether or…
2Cases cited1 opinion
- Norton v. CommissionerUnited States Tax Court · 1951
3Cited by21 opinions
- Commissioner of Internal Revenue v. James C. Senter and Susan B. Senter, Anthony Foster McKissick v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- Cattier v. CommissionerUnited States Tax Court · 1952
- Senter v. CommissionerUnited States Tax Court · 1956
- Ashcraft v. CommissionerUnited States Tax Court · 1957
- Hunt v. CommissionerUnited States Tax Court · 1954
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