Mass v. Commissioner
United States Tax Court
Husband and wife negotiated and executed an agreement under which husband agreed to pay specified sums to wife for her support and maintenance over a 20-year period. Prior to the time when any payments were required or made, the parties were divorced and the agreement was incorporated by reference in their divorce decree.
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Husband and wife negotiated and executed an agreement under which husband agreed to pay specified sums to wife for her support and maintenance over a 20-year period. Prior to the time when any payments were required or made, the parties were divorced and the agreement was incorporated by reference in their divorce decree. Also prior to any payments, wife married another man, as contemplated by the parties throughout their negotiations, execution of agreement, and subsequent divorce. Thereafter, husband made payments as required by the agreement and the decree of approximately $ 55,000…
1Opinion of the Court
Hamblen, Judge:
Respondent determined deficiencies in petitioners’ Federal income taxes as follows:
Petitioners Mass
Year Amount
1975 . 1 $28,151.00
1976 . 27,859.30
1977 . 28,718.53
Petitioners Eichelman
1977 . 20,202.12
After concessions, the issues for decision all relate to the nature of payments by petitioner Alfredo Mass to his former spouse, petitioner Carolee Eichelman. Specifically, we must decide: (1) Whether certain payments made to a former spouse are properly deductible by the payor under section 215(a);2 (2) whether such payments are properly includable as income by the payee under…
2Cases cited26 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Lyeth v. HoeySupreme Court of the United States · 1938
- Commissioner v. LesterSupreme Court of the United States · 1961
21 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- White v. CommissionerUnited States Tax Court · 1984
- Libman v. CommissionerUnited States Tax Court · 1990
- Walstatter v. CommissionerUnited States Tax Court · 1992
- Bay v. CommissionerUnited States Tax Court · 1994
- Gable v. CommissionerUnited States Tax Court · 1985
7 more not listed; retrieve them via the Exa API.